Discusses an accounting legislation provision in the U.S. which concerns accounting for asset retirement obligations that requires the recognition of a liability for certain obligation associated with retirement of long-lived assets. Asset retirement obligations; Recognition of a liability for an asset retirement obligation in a certain period; Discussion on a subsequent-period accounting.
Mazza, Cheri and Colson, Robert H., "SFAS 143 on Asset Retirement Obligations" (2003). WCOB Faculty Publications. 63.