{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/932/10/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"932","topic_title":"Extractive Activities—Oil and Gas","subtopic":"932-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"932-10-S00-1","para":"S00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Acquisition of PropertiesAmendedAccounting Standards Update No. 2010-1404/20/2010
Developed Oil and Gas ReservesAddedAccounting Standards Update No. 2010-1404/20/2010
Development CostsAmendedAccounting Standards Update No. 2010-1404/20/2010
Development WellSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Development WellAmendedAccounting Standards Update No. 2010-1404/20/2010
Exploration CostsAmendedAccounting Standards Update No. 2010-1404/20/2010
Exploratory WellSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Exploratory WellAmendedAccounting Standards Update No. 2010-1404/20/2010
FieldSupersededMaintenance Update 2014-07 (PDF)03/17/2014
FieldAmendedAccounting Standards Update No. 2010-1404/20/2010
Oil and Gas Producing ActivitiesSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Oil and Gas Producing ActivitiesAmendedAccounting Standards Update No. 2010-1404/20/2010
Production CostsAmendedAccounting Standards Update No. 2010-1404/20/2010
Proved AreaSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Proved AreaAmendedAccounting Standards Update No. 2010-1404/20/2010
Proved Developed Oil and Gas ReservesSupersededAccounting Standards Update No. 2010-1404/20/2010
Proved Oil and Gas ReservesSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Proved Oil and Gas ReservesAmendedAccounting Standards Update No. 2010-1404/20/2010
Proved PropertiesSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Proved PropertiesAmendedAccounting Standards Update No. 2010-1404/20/2010
Proved Undeveloped ReservesSupersededAccounting Standards Update No. 2010-1404/20/2010
ReservoirSupersededMaintenance Update 2014-07 (PDF)03/17/2014
ReservoirAmendedAccounting Standards Update No. 2010-1404/20/2010
Service WellSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Service WellAmendedAccounting Standards Update No. 2010-1404/20/2010
Stratigraphic Test WellSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Stratigraphic Test WellAmendedAccounting Standards Update No. 2010-1404/20/2010
Undeveloped Oil and Gas ReservesAddedAccounting Standards Update No. 2010-1404/20/2010
Unproved PropertiesSupersededMaintenance Update 2014-07 (PDF)03/17/2014
Unproved PropertiesAmendedAccounting Standards Update No. 2010-1404/20/2010
932-10-S25-1SupersededAccounting Standards Update No. 2016-1105/02/2016
932-10-S50-2SupersededAccounting Standards Update No. 2016-1105/02/2016
932-10-S99-1AmendedMaintenance Update 2021-01 (PDF)01/11/2021
932-10-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
932-10-S99-1AmendedMaintenance Update 2014-07 (PDF)03/17/2014
932-10-S99-1AmendedAccounting Standards Update No. 2010-1404/20/2010
932-10-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012
932-10-S99-2AmendedAccounting Standards Update No. 2010-2208/19/2010
932-10-S99-5SupersededAccounting Standards Update No. 2016-1105/02/2016
932-10-S99-5AmendedAccounting Standards Update No. 2009-1109/18/2009
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