fasb statement no. 143, accounting for asset retirement obligations aicpa statement of position 96-1, environmental remediation liabilities issue（fasb陈述143号,占资产退休义务aicpa声明96 - 1的位置,环境修复负债问题）.pdf

EITF ABSTRACTS Issue No. 02-6 Title: Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. 143 Date Discussed: March 20–21, 2002 References: FASB Statement No. 95, Statement of Cash Flows FASB Statement No. 143, Accounting for Asset Retirement Obligations AICPA Statement of Position 96-1, Environmental Remediation Liabilities ISSUE 1. Statement 143 addresses the accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs. Statement 143 provides for recognition of a liability for a legal obligation associated with the retirement of a long-lived asset that results from the acquisition, construction, development, and (or) the normal operation of a long-lived asset. The initial recognition of a liability for an asset retirement obligation increases the carrying amount of the related long-lived asset by the same amount as the liability. In periods subsequent to initial measurement, period-to-period changes in the liability are recognized for the passage of time (accretion) and revisions to the original estimate of the liability. Additionally, the capitalized asset retirement cost is subsequently allocated to expense using a systematic and rational method over its useful life. 2. Statement 95 requires cash receipts and payments in a statement of cash flows to be classified as operating, investing, or financing activities. Statements 143 and 95 do not provid