Statement of Federal Financial Accounting Standards 38: Accounting for Federal Oil and Gas Resources
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | United States |
| Year | 2010 |
| RGI Edition Year | 2017 |
| Topic | Mandatory payment disclosure |
| Document Type | Policy Document |
| RGI Sub-component | Taxation |
| RGI Questions | 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | U.S. Government |
| Author | Federal Accounting Standards Advisory Board |
| Source or API link | http://files.fasab.gov/pdffiles/handbook_sffas_38.pdf |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |