Status of Statement No. 25

Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19

Status

Issued: February 1979

Effective Date:
For fiscal years beginning after December 15, 1978

 

Affects:
Amends FAS 19, paragraphs 48 and 63
Replaces FAS 19, paragraph 271 and footnotes 11 and 12

 

Affected by:
Paragraph 4 effectively amended by FAS 69, paragraph 5, and amended by FAS 154, paragraph C9
Paragraphs 6 and 8 deleted by FAS 111, paragraph 8(u)
Footnote 1 deleted by FAS 154, paragraph C9

 


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