Statement of Financial Accounting Standards No. 143¶
Financial Accounting Standards Board. (2001). Statement of Financial Accounting Standards No. 143: Accounting for Asset Retirement Obligations.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Asset Decommissioning and Salvage Runbook
- Sound practice mirrors the accounting discipline of an asset retirement obligation: the liability of eventually retiring a long-lived asset is recognized and funded up front rather than sprung as a surprise at the end.
This sourceAsset retirement obligations are recognized as liabilities when incurred and initially measured at fair value.
- Sound practice mirrors the accounting discipline of an asset retirement obligation: the liability of eventually retiring a long-lived asset is recognized and funded up front rather than sprung as a surprise at the end.
Verification¶
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