Asset retirement obligation
An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation. In the United States, ARO accounting is specified by Statement of Financial Accounting Standards (SFAS, or FAS) 143, which is Topic 410-20 in the Accounting Standards Codification published by the Financial Accounting Standards Board. Entities covered by International Financial Reporting Standards (IFRS) apply a standard called IAS 37 to AROs, where the AROs are called "provisions". ARO accounting is particularly significant for remediation work needed to restore a property, such as decontaminati
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Asset retirement obligation
An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation. In the United States, ARO accounting is specified by Statement of Financial Accounting Standards (SFAS, or FAS) 143, which is Topic 410-20 in the Accounting Standards Codification published by the Financial Accounting Standards Board. Entities covered by International Financial Reporting Standards (IFRS) apply a standard called IAS 37 to AROs, where the AROs are called "provisions". ARO accounting is particularly significant for remediation work needed to restore a property, such as decontaminati
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An Asset Retirement Obligation ...... reasing on a compounded basis.
@en
資産除去債務(しさんじょきょさいむ、英:asset reti ...... た、当該有形固定資産が遊休状態になる場合は除去に該当しない。
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An Asset Retirement Obligation ...... roperty, such as decontaminati
@en
資産除去債務(しさんじょきょさいむ、英:asset reti ...... た、当該有形固定資産が遊休状態になる場合は除去に該当しない。
@ja
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Asset retirement obligation
@en
資産除去債務
@ja