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What is the implication of having the disclosure

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Question - The requirement for extended disclosures for oil and gas reserves followed a Congressional hearing on the poor disclosures that Shell Oil had for its reserves. What are the advantages and disadvantages of having the FASB as opposed to Congress develop GAAP on oil and gas reserves? What is the implication of having the disclosure as part of the audited financial statements?

Reference no: EM132568036

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