Asset retirement obligations [electronic resource] / Cheri R. Mazza, Ph. D. (CRM Accounting and Financial Consulting) and Ruth Ann McEwen, Ph. D. (Director of the School of Accounting, Florida International University).

"Bloomberg Tax Accounting Portfolio 5143-2nd, Asset Retirement Obligations (Accounting Policy and Practice Series), discusses the calculation/measurement, presentation, and disclosure of asset retirement obligations and presents the differences between U.S. GAAP and IFRS in accounting for these...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Authors: Mazza, Cheri R. (Author), McEwen, Ruth Ann, 1952- (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2008]-
Series:Accounting policy & practice series ; 5143-2nd.
Subjects:

MARC

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520 |a "Bloomberg Tax Accounting Portfolio 5143-2nd, Asset Retirement Obligations (Accounting Policy and Practice Series), discusses the calculation/measurement, presentation, and disclosure of asset retirement obligations and presents the differences between U.S. GAAP and IFRS in accounting for these items. The Portfolio provides in-depth, practical examples." 
505 0 |a Detailed analysis. Scope and purpose of portfolio -- Background on accounting for asset retirement obligations -- Recording asset retirement obligations -- Measuring and derecognizing asset retirement obligations -- Other issues related to asset retirement obligations -- Disclosure of asset retirement obligations -- Examples of accounting for asset retirement obligations -- Working papers. 
504 |a Includes bibliographical references. 
588 0 |a Contents viewed on December 7, 2015; title from description page. 
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