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If future expectations result in a lower fair value of future cash flows from those resources, it should impair those resaiurces like everyone else. Conservatively estimating other assets to make up for over valuation of others doesnt make sense.

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Future cash flows will be less then Exxon has predicted.

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They need to impair their oil reserves because if a negative response to oil energy is expected, that will decrease the future cash flows.

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It should impair it’s oil and gas reserves because of the possibility that they may be untapped due to the future of growing climate change

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No, they arent correct because everyone else is doing it and they may bot have enough conservatism to cut it.

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It needs to write down in order to follow faithfull representation

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It is relevant information for Exxon to include the changes based on the governments response to climate change and their accounting should reflect that they acknowledged these changes

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There is no comparability if they do not do what every other company is doing

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While it is not necessary under GAAP, it should be impaired to increase comparability with other Co’s

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They should impair their assets in order to be able to compare across other oil companies.

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As the price of gas has considerably fallen the last few years Exxon should impair the value of these to show their fair market value.

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They should for purposes for comparison

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No, they are not correct, because if they are do not record an impairment the gas reserves won't be shown at fair value

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Exonn needs to write down their impairs because the comparability to other companies in the industry is hurt by not writing down impairs. This hurts investors trying to compare Exxon and another oil company

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They should impair if taxes on extracting gas will rise and gas prices are predicted to fall

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They should impair if taxes on extracting gas will rise and gas prices are predicted to fall

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If their competitors are using different cash flows they should too

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there is no comparability

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Should do so based on faithful representation

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It needs to realize that future cash flows will be reduced and thus impairments will occur

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No because there needs to be comparability 

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No because there needs to be comparability 

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They should impair so there is comparability with other rivals in the industry who are impairing oil and gas reserves

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They should impair so there is comparability with other rivals in the industry who are impairing oil and gas reserves

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They need to recognize the impairment

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Expected increase in regulation can be difficult to project and if they are valuing their reserves properly there’s no reason to write down until they are reasonably certain they will be impacted

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Political changes and reactions are impossible to predict far in advance

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With every other company using impairment, they should as well for the sake of comparability

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Both the response to climate change and future increase use of fossil fuels are only predictions

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They should if it will become more expensive to get gas and prices will fall

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If the SEC believes that Exxon should take climate change into account, and it is backed by science, then they should at least make preliminary changes

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They are the only ones not doing the impairments and may not be conservative enough to cover these costs.

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They should impair for comparability

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No, Exxon should impair its oil to show the fair market value

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If Exxon cannot determine the probability and the amount of the impairment, they should not have to impair the asset

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If it is expected that there will be a negative response to oil energy, the future cash flows will decrease.