FASB Rulings ... As such, if a company does not have a legal obligation to incur costs to retire an asset, the staff believes it is outside of the scope of SFAS 143. ... (2000 Words -- Approx. 8 Pages)
Accounting for Asset Retirement Obligations ... As such, if a company does not have a legal obligation to incur costs to retire an asset, the staff believes it is outside of the scope of SFAS 143. ... (1993 Words -- Approx. 8 Pages)