Deloitte
Accounting Research Tool
Previous Section Next Section
...
Roadmap Series

Environmental Obligations and Asset Retirement Obligations (2019)

A Roadmap to Accounting for Environmental Obligations and Asset Retirement Obligations (2019)

Image cannot be displayed
  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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. Because the accounting for environmental obligations and AROs will vary depending on the laws and regulations governing such obligations, this publication provides an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework. Appendix C of the Roadmap summarizes the key changes made in the 2019 edition.