Document Type

Article

Publication Date

2003

Abstract

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.

Comments

Originally published:

Mazza, C., & Colson, R. H. (2003). "SFAS 143 on Asset Retirement Obligations." CPA Journal, 73(1), 54.

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