# ASC 932-10-S00: Extractive Activities—Oil and Gas — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/932/10/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:12:51.644Z to 2026-09-10T02:12:51.644Z Record version: sha256:7f469594a946f5c2cc14669eb29ee745e2616ba3a59fe57f19d51130e886f93c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 932-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/932/10/#sec-00-status) SEC content: yes ##### [932-10-S00-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:12:51.644Z to 2026-09-10T02:12:51.644Z Record version: sha256:0fa4d8914358545b007f9bfeb3da74af8ad3bce23fdcb3b0aca06e72852ba011 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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