ASC 410-20 PDF

30ASC Asset Retirement and Environmental Obligations Perspective and Issues Subtopics Scope and Scope Exceptions ASC ASC The accounting guidance in ASC applies to legal obligations associated with the retirement of long-lived assets that result from the acquisition. ASC applies to all entities. This chapter presents definitions of terms in ASC ASC provides standards for measuring the future cost to retire.

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Because the guidance in ASC and ASC is dependent on the various laws and obligations governing such obligations, this publication provides an overview of some of the applicable state and federal environmental laws azc the United States and describes the application of the accounting guidance within the legal framework. Contact us Submit RFP. Please enable JavaScript to view the site.

ASC Asset Retirement and Environmental Obligations – Wiley GAAP , 16th Edition [Book]

Log in with an existing social network: Still not a member? Connect Accounts Connect your social accounts. Given that dependency, we have created this Roadmap to illustrate and help you navigate the intersection of law and accounting related to environmental obligations and AROs.

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Deloitte Accounting Research Tool Put a wealth of information at your fingertips. Unlike environmental obligations, AROs typically arise as a result asx state laws and asset-specific operating permits.

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A roadmap to accounting for environmental obligations and asset retirement obligations has been added to your bookmarks. To link your accounts, please re-authenticate. Accordingly, this Roadmap provides an overview of some of the applicable state and federal environmental laws in the United States and describes the application of the accounting guidance within this legal framework.

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Wiley GAAP 2018, 16th Edition by Joanne M. Flood

410-200 Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community. DeloitteAcctg Share the latest research, events, and more. A roadmap to accounting for environmental obligations and asset retirement obligations This Roadmap describes the accounting requirements for AROs in ASC and includes a discussion of certain relevant industry considerations within the context of the laws and regulations governing AROs for various industries.

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A roadmap to accounting for environmental obligations and asset retirement obligations (2018)

The accounting guidance on loss contingencies in ASC provides the framework for the accounting for environmental obligations under ASC The accounting requirements for environmental obligations under ASC azc generally based on federal and state environmental laws in the United States. Log in with an existing site account: Did you find this useful?

The guidance on accounting for environmental obligations and asset retirement obligations AROs is unique because of its dependency on the various laws and regulations governing aec obligations.