Status of Interpretation No. 33

Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34


Issued: August 1980

Effective Date:
For fiscal years beginning after December 15, 1979 and for interim periods within those years


No other pronouncements


Affected by:
No other pronouncements


AICPA Accounting Standards Executive Committee (AcSEC)


Related Pronouncement:
SOP 97-1


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