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公允价值计量
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小君. 30, 2011
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| 公允价值计量 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 公允价值计量 |
The Company follows FASB ASC 820 for all financial and non-financial assets and liabilities. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories: 一级-相同资产和负债在活跃赌球app下载的报价. 二级-类似资产和负债在活跃赌球app下载的报价, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable. 第3级-估值模型的重要输入新葡京是不可观察的. Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.
The following table summarizes the Company's financial assets and liabilities by FASB ASC 820 valuation level as of 小君e 30, 2011:
The estimated fair value of the Company's fixed price swaps was based upon forward commodity prices based on quoted market prices, 调整差速器. The Company estimates asset retirement obligations pursuant to the provisions of FASB ASC Topic 410, "资产退休和环境责任（“美财会委 asc 410”）. The initial measurement of asset retirement obligations at fair value is calculated using discounted cash flow techniques and based on internal estimates of future retirement costs associated with oil and gas properties. 考虑到输入的不可观察性, 包括堵塞成本和储备寿命, the initial measurement of the asset retirement obligation liability is deemed to use Level 3 inputs. 关于本公司资产退休义务的进一步讨论见附注3. 截至6月30日止六个月内发生的资产退休义务, 2011年约为449美元,000. The carrying amounts on the accompanying consolidated balance sheet for cash and cash equivalents, 应收账款, 应付帐款及应计负债, 当前和长期债务按成本计提, 哪个更接近赌球app下载价值. |
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