Status of Interpretation No. 36

Accounting for Exploratory Wells in Progress at the End of a Period—an interpretation of FASB Statement No. 19


October 1981

Effective Date:
For fiscal years beginning after December 15, 1981, and for interim periods within those years

No other pronouncements

Affected by:
Paragraph 2 amended by FAS 165, paragraph B15

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