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This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Information Required by the Financial Accounting Standards Board to the mineral reserve information required by FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets--Mining and Oil and Gas. The disclosure of supplementary mineral reserve information is required of companies that are subject to the requirements of FASB Statement No. 33, Financial Reporting and Changing Prices.
Mineral industries -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : supplementary mineral reserve information ;Supplementary mineral reserve information" (1981). Statements of Position. 435.