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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A roadmap to accounting for environmental obligations and asset retirement obligations has been removed from your bookmarks. Did you find this useful? The guidance on accounting sac environmental obligations and asset retirement obligations AROs is unique because of its dependency on the various laws and regulations governing such obligations.

Log in with an existing social network: The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community. Join the conversation on Twitter.

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

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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Contact us Submit RFP. 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 in the United States and describes the application of the accounting guidance within the 410-0 framework. This is the first time you have logged in with a zsc network.

Unlike environmental obligations, AROs typically arise as a result of state laws and asset-specific operating permits. Deloitte Accounting Research Tool Put a wealth of information at your fingertips. DeloitteAcctg Share the latest research, events, and more.

Please enable JavaScript to azc the site. The accounting guidance on loss contingencies in ASC provides the framework for the accounting for environmental obligations under ASC You have previously logged in with a different account.

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

The accounting requirements for environmental obligations under ASC are generally based on federal and state environmental laws in the United States. Keep me logged in.

To connect with your existing account, please enter your password: To link adc 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. Connect Accounts Connect your social accounts.

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

Log in with an existing site account: 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 An article titled A roadmap to accounting for environmental obligations and asset retirement obligations already exists in the bookmark library. Add to my bookmarks. 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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