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FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.
Auditing -- Standards -- United States; Mineral industries -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary mineral reserve information; Statement on auditing standards, 040" (1982). Statements on Auditing Standards. 40.