An exposure draft of a proposed audit and accounting guide on Oil and Gas Reserve Information Required by Regulation S-X accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB Statement no . 19 to permit oil and gas reserve quantity information to be disclosed as supplemental information outside of the basic financial sta...
This proposed audit and accounting guide has been prepared to assist preparers of financial statemen...
Typescript (photocopy).In 1977 the Financial Accounting Standards Board (FASB) selected a form of th...
The proposed revision of the AICPA Industry Audit Guide, Audits of Investment Companies, reflects ch...
An exposure draft of a proposed audit and accounting guide on Oil and Gas Reserve Information Requi...
In applying the procedures specified in SAS No. 27, the auditor\u27s inquiries should be directed to...
This proposed audit and accounting guide describes operations and accounting practices that are uniq...
This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Informati...
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil a...
The proposed Statement on Auditing Standards on supplementary information on the effects of changing...
This proposed revised audit guide on brokers and dealers in securities was undertaken to reflect cha...
Despite the need for accurate oil and gas reserves estimates which honor disclosure requirements of ...
This proposed audit and accounting guide has been prepared to assist preparers of financial statemen...
Typescript (photocopy).In 1977 the Financial Accounting Standards Board (FASB) selected a form of th...
The proposed revision of the AICPA Industry Audit Guide, Audits of Investment Companies, reflects ch...
An exposure draft of a proposed audit and accounting guide on Oil and Gas Reserve Information Requi...
In applying the procedures specified in SAS No. 27, the auditor\u27s inquiries should be directed to...
This proposed audit and accounting guide describes operations and accounting practices that are uniq...
This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Informati...
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil a...
The proposed Statement on Auditing Standards on supplementary information on the effects of changing...
This proposed revised audit guide on brokers and dealers in securities was undertaken to reflect cha...
Despite the need for accurate oil and gas reserves estimates which honor disclosure requirements of ...
This proposed audit and accounting guide has been prepared to assist preparers of financial statemen...
Typescript (photocopy).In 1977 the Financial Accounting Standards Board (FASB) selected a form of th...
The proposed revision of the AICPA Industry Audit Guide, Audits of Investment Companies, reflects ch...