2024年12月15日 · Asset retirement obligations are initially recognized as a liability at fair value, with a corresponding asset retirement cost (ARC) recognized as part of the related long-lived …

What is an Asset Retirement Obligation (ARO)? An asset retirement obligation (ARO) is a legal obligation that is associated with the retirement of a tangible, long-term asset. It is generally …

ASC 410-20 describes standards for the recognition and measurement of an asset retirement obligation (ARO), which is a legal obligation associated with the retirement of a tangible long …

2021年11月10日 · What is an Asset Retirement Obligation (ARO)? An asset retirement obligation is the liability for the removal of property, equipment, or leasehold improvements at the end of …

Asset retirement obligations (AROs) are recorded at fair value and are based upon the legal obligation that arises as a result of the acquisition, construction, or development of a long-lived …

ARO is a legal and accounting requirement related to the retirement of a tangible, long-lived asset. When a corporation acquires or develops an asset that will eventually require removal, …

Asset retirement obligation (ARO) 是指企业因使用某项资产而产生的未来拆除、恢复或处置义务。 根据企业会计准则，当企业承担这样的义务时，通常需要在初始确认时按照现值计算确定应计 …

2015年10月30日 · 资产弃置义务（ARO, asset retirement obligation), 通常是指根据国家法律和行政法规、国际公约等规定，企业承担的环境保护和生态恢复等义务所确定的支出，如核电站核 …

Asset retirement obligations (ARO) are a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a …

2023年12月21日 · Asset retirement obligations (AROs) refer to legal obligations associated with retiring long-lived assets like power plants, oil rigs, and mines. This section provides a brief …