# ASC 932-10-S50: Extractive Activities—Oil and Gas — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/932/10/#sec-50-disclosure)

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## ASC 932-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/932/10/#sec-50-disclosure)

SEC content: yes

#### Oil and Gas Reserve Data

##### [932-10-S50-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S50-1)

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See paragraph [932-10-S99-2](https://asc.understandingaccounting.org/asc/932/10/#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.

##### [932-10-S50-2](https://asc.understandingaccounting.org/asc/932/10/#932-10-S50-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).