FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.https://egrove.olemiss.edu/aicpa_sas/1039/thumbnail.jp
We explore why some firms in the extractive industries disclose mineral reserve quantum in their ann...
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities ...
Managers of oil and gas and mining firms face a trade-off when disclosing quantum of reserves in the...
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil a...
This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Informati...
In applying the procedures specified in SAS No. 27, the auditor\u27s inquiries should be directed to...
The proposed Statement on Auditing Standards on supplementary information on the effects of changing...
An exposure draft of a proposed audit and accounting guide on Oil and Gas Reserve Information Requi...
Statement revises: substantive tests prior to the balance-sheet data related parties, and supplement...
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, includin...
University of Technology, Sydney. Faculty of Business.I investigate the information content of gold ...
We explore why some firms in the extractive industries disclose mineral reserve quantum in their ann...
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities ...
Managers of oil and gas and mining firms face a trade-off when disclosing quantum of reserves in the...
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil a...
This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Informati...
In applying the procedures specified in SAS No. 27, the auditor\u27s inquiries should be directed to...
The proposed Statement on Auditing Standards on supplementary information on the effects of changing...
An exposure draft of a proposed audit and accounting guide on Oil and Gas Reserve Information Requi...
Statement revises: substantive tests prior to the balance-sheet data related parties, and supplement...
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, includin...
University of Technology, Sydney. Faculty of Business.I investigate the information content of gold ...
We explore why some firms in the extractive industries disclose mineral reserve quantum in their ann...
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities ...
Managers of oil and gas and mining firms face a trade-off when disclosing quantum of reserves in the...