Status of Statement No. 143
Accounting for Asset Retirement Obligations
Status
Issued: June 2001
- Effective Date:
- For financial statements for fiscal years beginning after June 15, 2002
- Affects:
- Replaces FAS 19, paragraph 37
- Affected by:
- Paragraphs 2 and 12 amended by FAS 144, paragraph C18
- Paragraphs 6, 7, and 9 deleted by FAS 157, paragraphs E23(a) and E23(c), respectively
- Paragraph 8 amended by FAS 157, paragraph E23(b)
- Paragraph 15 amended by FAS 154, paragraph C14
- Paragraphs A19 and F1 through F4 deleted by FAS 157, paragraphs E23(e) and E23(r), respectively
- Paragraphs A20, A21, A26, C1, C3(d), C4, C6 through C9, C11, and C12 amended by paragraphs E23(f) through E23(q), respectively
- Footnotes 5 through 8, 17, and 19 deleted by FAS 157, paragraphs E23(a) through E23(c), E23(f), and E23(g), respectively
- Footnote 11 deleted by FAS 144, paragraph C18(b)
- Footnotes 12 and 18 amended by FAS 157, paragraphs E23(d) and E23(g), respectively
- Other Interpretive Pronouncement:
- FIN 47
- Other Interpretive Release:
- FASB Staff Positions FAS 143-1
- AICPA Accounting Standards Executive Committee (AcSEC)
- SOP 94-6
- SOP 96-1
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
- Interpreted by:
- No EITF Issues
- Related Issues:
- EITF Issues No. 89-13, 90-8, 95-23, and 02-6
- Related 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