ARTICLES - Financial Reporting - ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS - FASB has changed the rules for how companies account for asset retirement obligations -- Removing assets from service through sale, abandonment, recycling or disposal. The new guidelines take a balance-sheet approach, requiring businesses to recognize a liability when they incur a retirement obligation.
|Year of Publication:||
|Contributors:||Alexander, Eric R.; Hiner, Ronald R.|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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