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Status of Statement 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 39 amended by FAS 165, paragraph B6
- 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 109, paragraph 288(o)
- Paragraph added after paragraph 62 by FAS 121, paragraph 25, and replaced by FAS 144,
paragraph C25 - Paragraph 63 amended by FAS 25, paragraph 6, and effectively amended by FAS 25 paragraph 4, and FAS 69, paragraph 5
- Paragraph 271 and footnotes 11 and 12 deleted by FAS 25, paragraph 7, and replaced by FAS 25, paragraph 34
- Footnote 5a replaced by FAS 131, paragraph 133(a)
- Footnote 5d amended by FAS 131, paragraph 133(c)
Other Interpretive Pronouncements:- FIN 33
- FIN 36
- Other Interpretive Release:
- FASB Staff Position FAS 19-1
AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:
- SOP 94-6
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
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