Fair Value Measurements
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6 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Jun. 30, 2012
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Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Measurements |
FAIR VALUE MEASUREMENTS
公司的所有金融和非金融资产和负债均遵循FASB ASC 820. FASB ASC 820将公允价值定义为在计量日金沙赌场最新网址参与者之间有序交易中出售资产或转让负债(退出价格)所收到的价格. 该报表将金沙赌场最新网址输入或可观察输入确定为价值的首选来源, 其次金沙赌场是在没有金沙赌场最新网址投入的情况下基于假设交易的假设. 该声明要求公允价值计量按下列类别之一进行分类和披露:
Level 1 – Quoted prices in active markets for identical assets and liabilities.
Level 2 – Quoted prices in active markets for similar assets and liabilities, 相同或类似金融工具在非活跃金沙赌场最新网址上的报价,以及输入可观察到或重要价值驱动因素可观察到的模型衍生估值.
Level 3 – Significant inputs to the valuation model are unobservable.
金融资产和负债按对公允价值计量具有重要意义的最低投入水平进行分类.
下表总结了公司的金融资产和负债的FASB ASC 820估值水平截至 June 30, 2012:
本公司的固定价格掉期的公允价值估计金沙赌场是基于基于金沙赌场最新网址报价的远期商品价格, adjusted for differentials.
公司根据FASB会计准则主题410的规定估计资产退休义务, “Asset Retirement and Environmental Obligations” (“FASB ASC 410”). 资产退休义务的初始计量以公允价值计算,采用贴现现金流技术,并基于对与油气资产相关的未来退休成本的内部估计. Given the unobservable nature of the inputs, including plugging costs and reserve lives, 资产退休义务负债的初始计量被视为使用第三层输入. See Note 3 for further discussion of the Company’s asset retirement obligations. Asset retirement obligations incurred during the six months ended June 30, 2012 were approximately $1,176,000.
随附的合并资产负债表上现金和现金等价物的账面金额, accounts receivable, accounts payable and accrued liabilities, and current and long-term debt are carried at cost, which approximates market value.
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