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- W95331432 abstract "The usefulness of currently required disclosures concerning oil and gas producing activities has been a subject of considerable controversy for some time. One response to this controversy is that the Financial Accounting Standards Board (FASB), with the support of the Securities and Exchange Commission (SEC) has embarked upon a project intended to readdress the basics of this issue. Many of those concerned with this problem indicate that not only are currently required disclosures not optimally useful, they additionally seem to be too numerous. One of the initial steps in the FASB's project of developing a more useful and less voluminous set of required disclosures concerning oil and gas producing activities was the issuance of a formal invitation to comment. This article summarizes and discussed that document and its implications." @default.
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- W95331432 date "1982-06-01" @default.
- W95331432 modified "2023-09-26" @default.
- W95331432 title "Disclosures concerning oil and gas producing activities and the FASB" @default.
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