Financial Accounting and Reporting by Oil and Gas Producing Companies

Status

Issued:
December 1977

Effective Date: For fiscal years beginning after December 15, 1978 and interim periods within those years (but amended by FAS 25)

Affects:
Supersedes FAS 9

Affected by:
Paragraph 9 deleted by FAS 71, paragraph 26(t)
Paragraphs 11 and 47 effectively amended by FAS 69, paragraph 5
Paragraph 30 effectively amended by FAS 69, paragraph 5, and amended by FAS 154 paragraph C8(a)
Paragraphs 31 through 34 replaced by FSP FAS 19-1
Paragraph 31A added by FSP FAS 19-1
Paragraph 35 amended by FAS 154, paragraph C8(b)
Paragraph 37 replaced by FAS 143, paragraph 23
Paragraph 39 amended by FAS 165, paragraph B6
Paragraph 44 replaced by FAS 145, paragraph 9(d)
Paragraph 44 amended by FAS 153, paragraph 3(a)
Paragraph 44(a) replaced by FAS 144, paragraph C7
Paragraph 47(e) amended by FAS 153, paragraph 3(b)
Paragraph 47(l)(i) effectively amended by FAS 69, paragraph 5, and amended by FAS 157 paragraph E6
Paragraph 48 amended by FAS 25, paragraph 6
Paragraphs 48 through 59 deleted by FAS 69, paragraph 5
Paragraphs 59A through 59CC and footnotes 5a through 5f added by FAS 69, paragraph 5
Paragraph 59C(c) replaced by FAS 131, paragraph 133(b)
Paragraphs 59I(a) and 59Z amended by FAS 160, paragraph C2
Paragraphs 59U and 59Y(c) amended by FAS 109, paragraph 288(u)
Paragraphs 61 and 62 amended by FAS 96, paragraph 205(n), and FAS 109, paragraph 288(o)
Paragraph added after paragraph 62 by FAS 121, paragraph 25, and replaced by FAS 144, paragraph C25
Paragraph 63 amended by FAS 25, paragraph 6, and effectively amended by FAS 25 paragraph 4, and FAS 69, paragraph 5
Paragraph 271 and footnotes 11 and 12 deleted by FAS 25, paragraph 7, and replaced by FAS 25, paragraph 34
Footnote 5a replaced by FAS 131, paragraph 133(a)
Footnote 5d amended by FAS 131, paragraph 133(c)

Other Interpretive Pronouncements:
FIN 33
FIN 36

Other Interpretive Release:
FASB Staff Position FAS 19-1

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 94-6


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