Asset Retirement Obligation Accounting
Definition: Liabilities to retire long-lived assets
Scope:NarrowDifficulty:Difficult
Part of: Cross-Cutting Technical Accounting
Liabilities to retire long-lived assets
StandardsASC 410-20, IAS 37/IFRIC 1
CertificationsCPA
GeographyNuclear, mine, leasehold
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Asset retirement obligation — Wikipedia