ASC 410-20 PDF

ASC 410-20 PDF

admin

June 20, 2020

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: Meshicage Tashura
Country: Sao Tome and Principe
Language: English (Spanish)
Genre: Music
Published (Last): 19 May 2010
Pages: 141
PDF File Size: 10.69 Mb
ePub File Size: 6.80 Mb
ISBN: 527-1-92841-803-5
Downloads: 37203
Price: Free* [*Free Regsitration Required]
Uploader: Kazrajar

A roadmap to accounting for environmental obligations and asset retirement obligations has been added to your bookmarks.

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

A roadmap to accounting for environmental obligations and asset retirement obligations has been removed from your bookmarks. An article titled A roadmap to accounting for environmental obligations and asset retirement obligations already exists in the bookmark library.

4102-0 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 legal framework.

  EARTHDAWN NOVELS PDF

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 such obligations. 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.

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 are generally based on federal and state environmental laws aec the United States. Accordingly, this Roadmap provides an overview of some of the applicable state and federal 4410-20 laws in the United States and describes the application of the accounting guidance within this legal framework.

Unlike environmental obligations, AROs typically arise as a result of state laws and asset-specific operating permits. 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. The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

  CARL VERHEYEN IMPROVISING WITHOUT SCALES PDF

Please enable JavaScript to view the site. Still not a member? A roadmap to accounting for environmental obligations and asset retirement obligations Add to my bookmarks.

DeloitteAcctg Share the latest research, events, and more. Join the conversation on Twitter. Contact us Submit RFP.

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

Did you find this useful? Deloitte Accounting Research Tool Put a wealth of information at your fingertips.

Keep me logged in. Connect Accounts Connect your social accounts.

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

This is the first time you have logged in with a social network. You have previously logged in with a different account. To link your accounts, please re-authenticate. Log in with an existing social network: To connect with your existing account, please enter your password: Log in with an 140-20 site account: