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Fair Value Measurements
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小君. 30, 2013
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| Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Fair Value Measurements |
FAIR VALUE MEASUREMENTS
公司按照FASB ASC 820的公允价值在资产负债表上记录某些金融和非金融资产和负债. FASB ASC 820将公允价值定义为在计量日im体育平台官方网站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im体育平台官方网站输入或可观察输入确定为价值的首选来源, 其次体育平台是在没有im体育平台官方网站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：
1级 – Quoted prices in active markets for identical 资产 and liabilities.
2级 – Quoted prices in active markets for similar 资产 and liabilities, 相同或类似金融工具在非活跃im体育平台官方网站上的报价，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.
3级 – 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.
下表按FASB ASC 820的估值水平总结了公司的财务和非金融负债 2013年6月30日:
本公司的固定价格掉期合约的估计公允价值体育平台是基于基于报价im体育平台官方网站价格的远期商品价格, adjusted for differentials. See Note 12 for further discussion of the Company's hedging activities. 公司在Diamondback的股权投资的公允价值估计体育平台是基于Diamondback普通股截至年的公开收盘价 2013年6月30日.
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 小君e 30, 2013 were approximately $1.200万年.
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——定义
The entire disclosure for the fair value of financial instruments (定义), including financial 资产 and financial liabilities (collectively, 定义), 以及这些工具的计量以及与非金融资产和负债的公允价值相关的披露. Such disclosures about the financial instruments, 资产, and liabilities would include: (1) the fair value of the required items together with their 账面价值s (as appropriate); (2) for items for which it is not practicable to estimate fair value, 披露将包括：(a)与公允价值估计有关的信息(包括, 账面价值, effective interest rate, 和成熟, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, 地区, or economic characteristics identifying a concentration, (b)主体根据相关项目的公允价值总额所面临的最大损失金额, (c)要求抵押品或其他担保的政策以及获取该等抵押品或担保的信息, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c)有关作出该项选举的[类似组别]项目的说明，以及该等项目与资产负债表的关系, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (定义) and desired information. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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