{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/932/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Oil and Gas Reserve Data","paragraphs":[{"citation":"932-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E6D48291-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/932/10/#932-10-S99-2\" class=\"xref\">932-10-S99-2</a>, SAB Topic 2.D, Question 4, for SEC Staff views on the disclosure of oil and gas reserve data by partnerships in an exchange offering. </span></span></div></div>","snippet":"See paragraph 932-10-S99-2, SAB Topic 2.D, Question 4, for SEC Staff views on the disclosure of oil and gas reserve data by partnerships in an exchange offering.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec302adcdba3dce328c77f2b45ad8b87b2a04787164467db027b8e2bcdd7c13b","downloaded_from":"2026-09-10T02:13:07.256Z","last_downloaded_at":"2026-09-10T02:13:07.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479755","source_sha256":"07fa288a1309061b281c06543006e377f4720a60d4963ab052c5550d5386902a"}},{"citation":"932-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-11</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-11.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7be933757a2ddd2366f79be459dac05c31775a2d92b07a9be10dc42fe31f4197","downloaded_from":"2026-09-10T02:13:07.256Z","last_downloaded_at":"2026-09-10T02:13:07.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479755","source_sha256":"07fa288a1309061b281c06543006e377f4720a60d4963ab052c5550d5386902a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42a55a7c8c4ef18f6c9c11edad10fcddd88f6545fca337ea27e32d35b3574916","downloaded_from":"2026-09-10T02:13:07.256Z","last_downloaded_at":"2026-09-10T02:13:07.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479755","source_sha256":"07fa288a1309061b281c06543006e377f4720a60d4963ab052c5550d5386902a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa1436f8921902f6bf6b85ba1bea473d06180e689ea26b24a7fccaae5f44ee8","downloaded_from":"2026-09-10T02:13:07.256Z","last_downloaded_at":"2026-09-10T02:13:07.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479755","source_sha256":"07fa288a1309061b281c06543006e377f4720a60d4963ab052c5550d5386902a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa1436f8921902f6bf6b85ba1bea473d06180e689ea26b24a7fccaae5f44ee8","downloaded_from":"2026-09-10T02:13:07.256Z","last_downloaded_at":"2026-09-10T02:13:07.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479755","source_sha256":"07fa288a1309061b281c06543006e377f4720a60d4963ab052c5550d5386902a"}}