reportable segments

Presentation1

1. 280-932Extractive Activities—Oil and Gas280 Segment Reporting

   ASC 280-932 is a short "pointer" subtopic that addresses segment reporting as it applies to oil and gas producing activities. It contains no substantive requirements of its own: its scope mirrors that of the oil and gas Overall Subtopic (932-10-15), and it directs preparers to the industry-specific segment disclosure requirements located with the other oil and gas disclosures in 932-235-50-22 through 50-23.