Asset Retirement Obligation (ARO) - Overview, Purpose, Rules
2024-07-06 19:57ARO 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, dismantlement, or closure at the end of its useful life, the future expenses associated with its retirement must be accounted for.
棄置費用:定義,會計處理,稅收差異,區別,影響,_中文百科全書
棄置費用定義,會計處理,稅收差異,區別,影響, 棄置費用. 棄置費用也叫棄置成本，或資產棄置義務（ARO, asset retirement obligation), 通常是指根據國家法律和行政法規、國際公約等規定，企業承擔的環境保護和生態恢復等義務所確定的支出，如核電站核設施,石油開採 ...
資產退廢負債(Asset Retirement Obligations,ARO) 2001年6月末，美國財務會計準則委員會(FASB)理事會一致同意發佈第143號財務會計準則公告—資產退廢負債(SFAS143)。該項目於1994年發起時，主要是研究核電站退廢成本的會計處理，後來將研究範圍擴大到所有行業資產壽命期間內發生的類似關閉和移動成本。
资产退废负债(Asset Retirement Obligations,ARO) 2001年6月末，美国财务会计准则委员会(FASB)理事会一致同意发布第143号财务会计准则公告—资产退废负债(SFAS143)。该项目于1994年发起时，主要是研究核电站退废成本的会计处理，后来将研究范围扩大到所有行业资产寿命期间内发生的类似关闭和移动成本。
What Is ARO In Accounting | LiveWell
Definition of ARO. An Asset Retirement Obligation (ARO) is a legal or constructive obligation that an entity incurs for the retirement of a long-lived asset. It represents the cost that an entity is expected to incur in the future for the removal, dismantling, or restoration of an asset after it is no longer in use.
PDF IAS 37 負債準備、或有負債及或有資產 - Deloitte US
IAS 37 負債準備、 . nd Contingent Assets)IAS 37 簡覽. 準備不確定時點或金額之負債。 企業因過去事件所產生之現時義務,當該義務很有可能使企業為了履行義務而造成具有經濟效益之資源流出,且與義務 . 之金額能可靠估計時,應予以認列。 認列金額應為報導期間結束 ...
3.1 Asset retirement obligations—chapter overview - Viewpoint
3.1 Asset retirement obligations—chapter overview. An asset retirement obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset that results from the acquisition, construction, development, and/or normal operation of that asset. Capital-intensive companies may have significant AROs due to their ...
3.4 Recognition and measurement (AROs) - Viewpoint
3.4 Recognition and measurement (AROs) 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 asset. Figure PPE 3-1 highlights accounting considerations over the life of an ARO; each phase is discussed in more detail in the ...
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，如核电站核设施,石油开采设施等的弃置和恢复环境义务等。Asset Retirement Obligations是FAR中的考点，跟着高顿网校USCPA小编一起了解一下吧。
主計協進社
弃置费用也叫弃置成本，或资产弃置义务（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，如核电站核设施、石油开采设施等的弃置和恢复环境义务等。
編. 應收帳款 （ 簡稱 ： 應收 ，英語： accounts receivable ， 縮寫 ： AR或A/R ），是一項 會計科目 ；專指因出售商品或勞務，進而對顧客所發生的 債權 。. 許多應收帳款的細項有助於進行分析：. 與銷售相關之應收帳款：其增加可能表示該公司對於針對其客戶的 ...
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
IAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate (including risks and uncertainties) of the expenditure required to settle the present ...
棄置費用也叫棄置成本，或資產棄置義務（ARO, asset retirement obligation），通常是指根據國家法律和行政法規、國際公約等規定，企業承擔的環境保護和生態恢復等義務所確定的支出，如核電站核設施、石油開採設施等的棄置和恢復環境義務等。
企業是否已認列所有的環境修復和除役義務？ - KPMG Taiwan
企業應根據IAS 37（負債準備、或有負債及或有資產）的一般要求，認列及衡量環境修復及除役義務的負債準備。. 負債準備於下列情況下應予以認列：. 企業負有法定義務或推定義務—例如，恢復場址；. 損害已經發生；. 很有可能需要流出現金或其他具經濟效益 ...
PDF IFRIC 1 現有除役、復原及類似負債之變動 - Deloitte US
IFRIC 1 簡覽. 相關資產採成本模式之會計處理. 應於當期增加或減少相關資產之成本 自. 資產成本減除金額不得超過其帳面金額。如負債減少數 . 相關資產採重估價模式之會計處理負債之變動係調. 資產先前已認列之重估增值或減值。 若負債之減少數超過若該資產 ...
審計風險模型主要研究構成審計風險的要素、各要素之間的相互關係以及它們對審計風險的影響。. 目前，審計界認可的一個基本審計風險模型為：審計風險 (AR)=固有風險 (IR)×控制風險 (CR)×檢查風險 (I)R)此模型的特點在於從風險控制的程式上分解審計風險，並用 ...
Buffalo Machine Shop | Sharp Tooling
Sharp Tooling is a leading Tool & Die shop in Western New York. Our trusted machining services include Wire EDM, CNC Turning, CNC Grinding, Laser Etching, and Inspection.
是會計科目的一種，用以核算企業因購買材料、商品和接受勞務供應等經營活動應支付的款項。 2、AR 全稱"Accounts Receivable"，表示應收賬款。 是指企業在正常的經營過程中因銷售商品、產品、提供勞務等業務，應向購買單位收取的款項，包括應由購買單位或 ...
會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing
準備踏入會計領域的新手們，過多的會計專有名詞，是否讓你感到有些摸不著頭緒？尤其是原文書，真的是看起來一頭霧水？別擔心，這篇文將為你帶來會計專有名詞中英文對照表，輕鬆搞定會計術語與原文書!，還會為你解密會計科目的英文縮寫，讓你在工作、考試中更得心應手。
Jason ARNO Obituary (1985 - 2023) - Buffalo, NY - Buffalo News - Legacy.com
ARNO - Jason D. March 1, 2023, age 37. Beloved husband of Sarah-Elizabeth (nee Tierney) Arno; loving father of Olivia Louise Arno; dear son of Sheryl (late John) Maher and David (Julie) Arno; caring b
Metal and Plastic Distributor | Industrial Supplies | Alro Metals
Celebrating 76 Years in Business! America's premier metals and plastics service center. Since our founding in 1948, Alro has been focused on exceeding our customers' expectations. Over 80 locations in 16 states means high quality service and fast delivery to you. Alro's on hand inventory is unmatched in the industry in both variety and quantity.
About Arro | Dependable, High-Quality Tool and Die
As a IATF 16949:2016 and ISO 9001:2015 certified company, our unwavering commitment to you is: About Arro | IATF 16949:2016 and ISO 9001:2015 certified contract manufacturer focused on precision stamping and machining, tool and die, welding, and assembly.