October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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Chapter 27ASC 410 Asset retirement and Environmental Obligations
ASC 410-20, Asset Retirement Obligations
ASC 410-30, Environmental Obligations
Perspective and Issues
Subtopics
ASC 410, Asset Retirement and Environmental Obligations, consists of three subtopics:
- ASC 410-10, Overall, which merely points out the differences between the other two Subtopics
- ASC 410-20, Asset Retirement Obligations, which provides guidance on asset retirement obligation and environmental remediation liabilities resulting from normal operations of long-lived assets.
- ASC 410-30, Environmental Obligations, which provides guidance on environmental remediation liabilities.
Scope and Scope Exceptions
ASC 410-20 applies to all entities. It does not apply to these transactions:
- Obligations that arise solely from a plan to sell or otherwise dispose of a long-lived asset.
- An environmental remediation liability that results from the improper operation of a long-lived asset.
- Activities necessary to prepare an asset for an alternative use as they are not associated with the retirement of the asset.
- Historical waste held by private households.
- Obligations of a lessee in connection with leased property, whether imposed by a lease agreement or by a party other than the lessor, that meet the definition of either minimum lease payments or contingent rentals in paragraphs.
- An obligation ...
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