Status of Interpretation No. 47
Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143
Status
Issued: March 2005
- Effective Date:
- No later than the end of fiscal years ending after December 15, 2005; retrospective application for interim financial information is permitted but not required
- Affects:
- No other pronouncements
- Affected by:
- No other pronouncements
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides