SEC · other · Published 2004-10-04 · Effective 2004-09-28 · 69 FR 59130
Document
Document number
04-22186
Federal Register citation
69 FR 59130
CFR reference
17 CFR 211
Type
Rule
Action
Publication of staff accounting bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2004-10-04
Effective date
2004-09-28
Docket
Release No. SAB 106
Abstract
The interpretations in this staff accounting bulletin express the staff's views regarding the application of FASB Statement No. 143, Accounting for Asset Retirement Obligations, by oil and gas producing companies following the full cost accounting method.