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 8 )
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 8 )
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