Oil & Gas
0 SEC staff comments and 16 disclosure examples from companies in this industry.
SIC codes included: 1311 Crude Petroleum & Natural Gas, 2911 Petroleum Refining, 1389 Oil & Gas Field Services, NEC, 1381 Drilling Oil & Gas Wells
Disclosure examples by topic
Oil & Gas: Climate & GHG disclosures2 examplesOil & Gas: Segment reporting (ASU 2023-07)2 examplesOil & Gas: Business combinations (ASC 805)2 examplesOil & Gas: Risk factors (Item 1A)2 examplesOil & Gas: Critical accounting estimates (MD&A)1 exampleOil & Gas: Variable interest entities (ASC 810)1 exampleOil & Gas: Derivatives & hedging (ASC 815)1 exampleOil & Gas: Liquidity & capital resources (MD&A)1 exampleOil & Gas: Inventory (ASC 330)1 exampleOil & Gas: Goodwill impairment testing1 exampleOil & Gas: Key performance indicators & metrics1 exampleOil & Gas: Related party transactions (ASC 850)1 example
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Grant Thornton Insights (Grant Thornton · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – Corporation Finance Interpretations (SEC · Regulator · Free)
- SEC – Financial Reporting Manual (SEC · Regulator · Free)
- The Monday Filer – SEC reporting Excel templates (The Monday Filer · Template vendor · Paid)
- UnfoldCFO – 10-K Disclosure Checklist (UnfoldCFO · Template vendor · See site)
- Workiva Marketplace – SEC Reporting Process Checklist (Workiva · Template vendor · Requires Workiva license)