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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Unlike environmental obligations, AROs typically arise as a result of state laws and asset-specific operating permits. 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. You have previously logged in with a different account. A roadmap to accounting for environmental obligations and asset retirement obligations has been added to your bookmarks.

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

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 xsc navigate the intersection of law and 410–20 related to environmental obligations and AROs. 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.

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

A roadmap to accounting for environmental obligations and asset retirement obligations Join the conversation on Twitter. To link your accounts, please re-authenticate.

The accounting requirements for environmental obligations under ASC are generally based on federal and state environmental laws in the United States. This Roadmap describes the accounting requirements for AROs in ASC and includes a discussion of certain 41020 industry considerations within the context of the laws and regulations governing AROs for various industries.

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The accounting guidance on loss contingencies in ASC provides the framework for the accounting for environmental obligations under ASC Add to my bookmarks. An article titled 401-20 roadmap to accounting for environmental obligations and asset retirement obligations already exists in the bookmark library.

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.

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

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