incremental industry disclosures

Presentation1

1. 220-932Extractive Activities—Oil and Gas220 Income Statement—Reporting Comprehensive Income

   ASC 220-932 is a short "pointer" subtopic that addresses income statement presentation for oil- and gas-producing activities. It contains no substantive incremental rules of its own: it adopts the scope of ASC 932-10-15 and directs readers to the industry disclosure requirements in 932-235-50-21 through 50-28 and to the illustrative results-of-operations example in 932-235-55-5.