Roadmap
Environmental Obligations and
Asset Retirement Obligations (September 2022)
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This Roadmap provides Deloitte’s
insights into and interpretations of the accounting guidance on environmental
obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because
the accounting for such obligations will vary depending on the laws and regulations
that govern them, this publication gives 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. The 2022 edition of the Roadmap includes updates on regulatory
developments as well as other changes. Appendix E highlights substantive revisions
to previous content.
Also available is the latest edition of
On the
Radar, a high-level summary of emerging issues
and trends related to the accounting and financial reporting
topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.