What are the SEC Rules for Reserves, and where can I find them?
CG&A
MAY 2, 2022
Before the passage of those rules, the industry had to rely on various definitions published at different times by API, AGA and SPE. Regulatory Documents The SEC oil and gas reserves definitions are located in Regulation S-X (210.4-10) fourth important document for SEC reporting is The Financial Accounting Standards Board Statement No.
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