Status of Statement No. 143

Accounting for Asset Retirement Obligations


Issued: June 2001

Effective Date:
For financial statements for fiscal years beginning after June 15, 2002


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)
Related Pronouncements:
SOP 94-6
SOP 96-1


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 89-13, 90-8, 95-23, and 02-6


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