油气会计规范和研究报告综述
ards No.25.Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies，1979.
［12］ SEC： ASR No.289 Commission Announcements Statement of the Commission Position Concerning Reserve Recognition Accounting，1981.
［13］ FASB：Statement of Financial Accounting Standards No.69. Disclosures about Oil and Gas Producing Activities，1982.
［14］ FASB：
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