• Accounting Standards Codification
• Accounting Standards Updates
• Concepts Statements
• Standards Issued in 2009
• Pre-Codification Standards

Status of Statement No. 69

Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39

Status

Issued: November 1982

Effective Date:

For fiscal years beginning on or after December 15, 1982

Affects:

Effectively amends FAS 19, paragraphs 11, 30, 47, and 63

Deletes FAS 19, paragraphs 48 through 59

Amends FAS 19, by adding paragraphs 59A through 59CC and footnotes 5a through 5f

Replaces FAS 33, paragraphs 51(b), 52(b), and 53(a)

Replaces FAS 39, paragraphs 10, 11, and 12

Amends FAS 41, paragraph 7

Affected by:

Paragraph 8(c) replaced by FAS 131, paragraph 133(b)

Paragraphs 14(a) and 31 and footnote † in Illustration 4 amended by FAS 160, paragraph C2

Paragraphs 26, 30(c), and 41 amended by FAS 96, paragraph 205(s), and FAS 109, paragraph 288(u)

Paragraphs 35 through 38 and footnote 10 deleted by FAS 89, paragraph 2(g)

Paragraph 40 amended by FAS 96, paragraph 205(s); FAS 109, paragraph 288(u); and FAS 160, paragraph C2

Footnote 1 amended by FSP FAS 126-1, paragraph A3

Footnote 3 amended by FAS 95, paragraph 152(g)

Footnote 4 replaced by FAS 131, paragraph 133(a)

Footnote 7 amended by FAS 131, paragraph 133(c)

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