Deloitte's Roadmap: Environmental Obligations and Asset Retirement Obligations

Environmental Obligations and Asset Retirement Obligations

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations (AROs) in ASC 410-20.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Environmental Regulations Chapter 3 — Accounting for Environmental Obligations Chapter 4 — Accounting for Asset Retirement Obligations Chapter 5 — Industry Considerations Related to Asset Retirement Obligations and Environmental Obligations Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Environmental Literature Appendix C — Titles of Standards and Other Literature Appendix D — Abbreviations Appendix E — Roadmap Updates for 2024