WEIR volume 60, issue 11, P14-24 2016 DOI: 10.20542/0131-2227-2016-60-11-14-24 View full text
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S.V. ZHUKOV, S.A. ZOLINA

Abstract: The Commission is adopting revisions to its oil and gas reporting disclosures which exist in their current form in Regulation S-K and Regulation S-X under the Securities Act of 1933 and the Securities Exchange Act of 1934, as well as Industry Guide 2. The revisions are intended to provide investors with a more meaningful and comprehensive understanding of oil and gas reserves, which should help investors evaluate the relative value of oil and gas companies. In the three decades that have passed since adoption …

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