by Lisa Maguire | Apr 10, 2020
What is asset retirement in accounting? What is an Asset Retirement Obligation (ARO)? ASC 410: ARO accounting and environmental obligations ASC 410-20 and interactions between ASC 410 and ASC 842 How to perform the accounting for an ARO What is accretion expense? Is...
by Lisa Maguire | Mar 20, 2020
Off-balance-sheet financing Examples of off-balance-sheet liabilities OBS accounting activities targeted by the Boards Off-balance-sheet leases: How were they recorded? Recording capital leases on the balance sheet under ASC 840 Benefits of off-balance-sheet financing...
