Conceptual Framework
Financial Accounting Standards Board
ORIGINAL PRONOUNCEMENTS
AS AMENDED
Statement of Financial Accounting Standards No. 19
Financial Accounting and Reporting by Oil and Gas Producing Companies
Copyright © 2008 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board.
FAS19
Statement of Financial Accounting Standards No. 19 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 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
ORIGINAL PRONOUNCEMENTS
AS AMENDED
Statement of Financial Accounting Standards No. 19
Financial Accounting and Reporting by Oil and Gas Producing Companies
Copyright © 2008 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board.
FAS19
Statement of Financial Accounting Standards No. 19 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 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