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Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson
Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson
WCBT Faculty Publications
Discusses an accounting legislation provision in the U.S. which concerns accounting for asset retirement obligations that requires the recognition of a liability for certain obligation associated with retirement of long-lived assets. Asset retirement obligations; Recognition of a liability for an asset retirement obligation in a certain period; Discussion on a subsequent-period accounting.