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.

Author: Zugor Gohn
Country: Congo
Language: English (Spanish)
Genre: Career
Published (Last): 22 July 2004
Pages: 209
PDF File Size: 12.48 Mb
ePub File Size: 1.33 Mb
ISBN: 280-2-22195-845-9
Downloads: 45867
Price: Free* [*Free Regsitration Required]
Uploader: Vudogul

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. Keep me logged in.

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

Contact us 4410-20 RFP. Unlike environmental obligations, AROs typically arise as a result of state laws and asset-specific operating permits. To link your accounts, please re-authenticate.

Connect Accounts Connect your social accounts. 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. Did you find this useful?

  DISPUTED MORAL ISSUES TIMMONS PDF

410-2 guidance on accounting for environmental obligations and asset retirement obligations AROs is unique because of its dependency on the various laws and regulations governing such obligations. A roadmap to accounting for environmental obligations and asset retirement obligations has been removed from your bookmarks.

Join the conversation on Twitter. A roadmap to accounting for environmental obligations and asset retirement obligations Log in with an existing site account: The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the asf reporting community. The accounting requirements for environmental obligations under ASC are generally based on federal and state environmental laws in the United States.

Still not a member? Log in with an existing social network: A roadmap to accounting for environmental obligations and asset retirement obligations has been added to your bookmarks.

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

To connect with your existing account, please enter your password: DeloitteAcctg Share the latest research, events, and more. The accounting guidance on loss contingencies in ASC provides the framework for the accounting for environmental obligations under ASC Add to my bookmarks.

  IEC 61960 PDF

An article titled A roadmap to accounting for environmental obligations and asset retirement obligations already exists in the bookmark library.

Deloitte Accounting Research Tool Put a wealth of information at your fingertips. Because the guidance in ASC and ASC is dependent on the acs laws and obligations governing such obligations, this publication 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 the legal framework.

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

This Roadmap describes the accounting requirements 41-020 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. This is the first time you have logged in with a social network. Please enable JavaScript to view the site. You have previously logged in with a different account.