Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34
StatusIssued:
August 1980
Effective Date:
For fiscal years beginning after December 15, 1979 and for interim periods within those years
Affects:
No other pronouncements
Affected by:
No other pronouncements
AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:
SOP 97-1
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides