Response to the FASB exposure draft, "proposed statement of financial accounting standards--accounting for certain liabilities related to closure or removal of long-lived assets"

The Financial Accounting Standards Committee of the American Accounting Association is charged with responding to requests by standard setters on issues relating to financial reporting. As part of its responsibilities, the Committee responded to FASB Exposure Draft (ED), Proposed Statement of Financ...

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Bibliographic Details
Published inAccounting horizons Vol. 10; no. 4; p. 137
Main Authors Warfield, Terry D, Gribble, John, Lang, Mark H, Lee, Charles M C
Format Journal Article
LanguageEnglish
Published Sarasota American Accounting Association 01.12.1996
Subjects
Asset liability management
Committees
Costs
Estimates
FASB exposure drafts
Financial accounting standards
Liability
Long term
Nuclear power plants
Present value
Useful life
United States > US
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Summary:The Financial Accounting Standards Committee of the American Accounting Association is charged with responding to requests by standard setters on issues relating to financial reporting. As part of its responsibilities, the Committee responded to FASB Exposure Draft (ED), Proposed Statement of Financial Accounting Standards - Accounting for Certain Liabilities Related to Closure or Removal of Long-Lived Assets. The contents of that response are summarized.
ISSN:0888-7993
1558-7975