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.
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|Authors:||Alexander, Eric R. ; Hiner, Ronald R.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 6, p. 49-58
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