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Accounting for Conditional Asset Retirement Obligations: An Interpretation of FASB Statement No. 143 Financial Accounting Standards Board [FASB] ![]() Mar. 31, 2005 Excerpt: "This Interpretation is effective no later than the end of fiscal years ending after December 15, 2005 (December 31, 2005, for calendar-year enterprises). Retrospective application for interim financial information is permitted but is not required. Early adoption of this Interpretation is encouraged." |
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