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Deloitte's Roadmap: Environmental Obligations and Asset Retirement Obligations Chapter 4 — Accounting for Asset Retirement Obligations
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Chapter 4 — Accounting for Asset Retirement Obligations4.1 Introduction4.2 Overview of ASC 410-204.3 Scope of ASC 410-204.4 Initial Recognition of AROs and Asset Retirement Costs4.5 Initial Measurement of AROs and Asset Retirement Costs4.6 Subsequent Measurement of AROs and Asset Retirement Costs4.7 Presentation4.8 Disclosure
Chapter 4 — Accounting for Asset Retirement Obligations4.1 Introduction4.2 Overview of ASC 410-204.3 Scope of ASC 410-204.4 Initial Recognition of AROs and Asset Retirement Costs4.5 Initial Measurement of AROs and Asset Retirement Costs4.6 Subsequent Measurement of AROs and Asset Retirement Costs4.7 Presentation4.8 Disclosure