ASC

Accounting Standards Update · 2010

ASU 2010-14 — Accounting for Extractive Activities - Oil & Gas

This Accounting Standards Update amends paragraph 932-10-S99-1 due to SEC Release No. 33-8995 [FR 78], Modernization of Oil and Gas Reporting.
Accounting Standards Update No. 2010-14 (PDF)
Issued: April 20, 2010

Text as published in the FASB Accounting Standards Codification, Basic View.