The main fea­tures of the Sec­tion are: An as­set re­tire­ment oblig­a­tion is a le­gal oblig­a­tion as­so­ci­ated with the re­tire­ment of a tan­gi­ble cap­i­tal as­set. Asset retirement obligations Learn about the new Asset Retirement Obligation standard PS 3280 and hear a discussion on what types of assets could be impacted by this new standard. This new section is the only ARO standard to explicitly define buildings with asbestos as in scope. The PSADG covered a number of topics earlier in June, including a Consultation Paper and two Statements of Principles issued for comment by the PSAB, and more. The Pennsylvania State Association of Boroughs (PSAB) is a statewide, non-partisan, non-profit organization dedicated to serving 956 borough governments. Section PS 3280, Asset Retirement Obligations, was issued by the Public Sector Accounting Standards Board (PSAB or the “Board”) August 2018. o Expense asset retirement obligations associated with unrecognized tangible capital assets. Each word should be on a separate line. Combining vertical industry alignment with cannabis business services in Canada and internationally. Financial Reporting Developments - Asset retirement obligations. It was a logical progression for PSAB to consider whether standards were required for Asset Retirement Obligations (“AROs”). New changes impacting public sector accounting and finance are underway and will significantly affect public sector organizations in the years to come. Asset retirement costs associated with a tangible capital asset controlled by the entity increase the carrying amount of the related tangible capital asset (or a component thereof) and are expensed in a rational and systematic manner. Next Session: May 19th, 2020 at 1 PM ET. Likely the most significant reason for this is that PS 3260 applies, for the most part, to assets that are not in productive use. dismantling of a TCA). Recognition and Measurement In Brief and Podcast – Asset Retirement Obligations, Section PS 3280. It was a logical progression for PSAB to consider whether standards were required for Asset Retirement Obligations (“AROs”). Stakeholders are encouraged to submit their comments by June 15, 2017. For example, certain obligations, such as nuclear decommissioning costs, generally are incurred as the ass et is operated. Disclaimer. Mar 09, 2017. Public sector finance perspectives How to raise your game for disruptive changes ahead. • Contamination needs to exist. It is effective for fiscal years beginning on or after April 1, 2022 which means March 31, 2023 and December 31, 2023 will be the first year ends impacted. In a market with complex regulatory requirements, BDO’s efficient, tailored approach turns risks into opportunities. Helping real estate and construction companies thrive in every economic environment. (PSAB) – Update. Release of the Asset Retirement Obligation section and the new Revenues section. In addition, PSAB is working on other new sections that will impact municipality financial reporting. The project is expected to commence in 2012. PSAB approved an Asset Retirement Obligations project. BDO is the brand name for the BDO network and for each of the BDO Member Firms. Accounting for Conditional Asset Retirement Obligations - an interpretation of FASB Statement No. Note: An asset retirement obligation can apply to an asset that is in productive use or not in productive use. Obtaining early understanding of this standard’s effects is important, as the impact on some public sector entities may be significant. Asset retirement obligations. The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources. Government and Government Organizations • Revenue, Section PS 3400: November 21, 2018: 2018-19 Annual Plan. As well, it sets out significant matters arising from Webinars on the Exposure Draft will be held on April 6 (English) and April 13 (French). This new section is the only ARO standard to explicitly define buildings with asbestos as in scope. Asset Retirement Obligations. 17 Aug 2020 PDF. Subsequent measurement of the liability can result in either a change in the carrying amount of the related tangible capital asset (or a component thereof), or an expense, depending on the nature of the remeasurement and whether the asset remains in productive use. X PSAB _ Other Issue Description In March 2017, the Public Sector Accounting Standards Board released a new exposure draft entitled Asset Retirement Obligations, Proposed Section PS 3280. It's official - PSAB approved the final Handbook Section PS 3280, Asset Retirement Obligations late March 2018. • Expected contamination related to a TCA controlled by the entity in productive or no … PSAB Asset Retirement Obligations (ARO) Standard - Resources PS 3280 is a new accounting standard covering asset retirement obligations (ARO) that was approved by PSAB in March 2018. Asset Retirement Obligations – Basis for Conclusions and new standard. Entities recognize a liability for an asset retirement obligation when incurred if its fair value reasonably can be estimated. adm.com. The project is expected to commence in 2012. Once entered, they are only • Asset retirement obligations not related to contamination associated with entity’s Tangible Capital Asset (TCA) in productive or no longer in productive use (e.g. X PSAB _ Other Issue Description In March 2017, the Public Sector Accounting Standards Board released a new exposure draft entitled Asset Retirement Obligations, Proposed Section PS 3280. Exposure Draft – Asset Retirement Obligations, Proposed Section PS 3280. - The Public Sector Accounting Board (PSAB) asset retirement obligation section will have a significant impact on the public sector. This information is not a substitute for professional advice and we recommend that any decisions you take about the application or not of any of the information presented be made in consultation with a qualified professional. At its meeting on March 22-23, 2018, the PSAB approved the final Handbook Section PS 3280, "Asset Retirement Obligations". Practical advice to help organizations succeed in a highly competitive environment. Asset Retirement Obligations In March 2018, the Board issued new Section PS 3280 on asset retirement obligations. This new Section will be effective for fiscal years beginning on or after April 1, 2021. ARO is a legal obligation associated with the retirement of a tangible capital asset. FASB Statement no. In December 2015, the PSAB staff updated this project to advise that the Exposure Draft would be issued in Q3/2016. adm.com. Read our status update o…, Learn more about manufacturers’ views and concerns from the latest BDO-sponsored CME Management Issues survey:…, Acting as an exclusive financial advisor to @, Financial benchmarking can help identify areas to improve for your farm. A final standard will be presented for approval at the Board’s next meeting in March 2018. contained a new standard, ASSET RETIREMENT OBLIGATIONS, Section PS 3280. This Sec­tion es­tab­lishes stan­dards on how to ac­count for and re­port a li­a­bil­ity for as­set re­tire­ment oblig­a­tions. * ... What is the anticipated effect of the proposed standard on asset retirement obligations on your entity? ASSET RETIREMENT OBLIGATIONS (ARO): A PRACTICAL APPROACH TO SECTION PS 3280 Section PS 3280, Asset Retirement Obligations, was issued by the Public Sector Accounting Standards Board (PSAB or the “Board”) August 2018. The proposed standard would apply to fiscal years beginning on or after April 1, 2021. component of net income in the PSAB handbook: on consolidation, other comprehensive income is reported as a component of the accumulated surplus/deficit; and c) the guidance in the CICA HB 4400 series relating to asset retirement obligations and interim financial statements has not been incorporated into the PS 4200 series. Measurement of a liability for an asset retirement obligation should result in the best estimate of the amount required to retire a tangible capital asset (or a component thereof) at the financial statement date. We've created the BDO Library as a "go to" source for informative and thought provoking knowledge resources. PSAB approved an Asset Retirement Obligations project. The PSADG covered a number of topics earlier in June, including a Consultation Paper and two Statements of Principles issued for comment by the PSAB, and more. Aug 01, 2018. The PSA Handbook is the primary authoritative source of public sector GAAP. The new Sec­tion PS 3280 applies to fis­cal years be­gin­ning on or af­ter April 1, 2021. Asset Retirement Obligations (ARO): A Practical Approach to Section PS 3280 July 01, 2020 Section PS 3280, Asset Retirement Obligations, was issued by the Public Sector Accounting Standards Board (PSAB or the “Board”) August 2018. In January 2018, the PSAB staff updated this project to indicate that the PSAB expects to issue the final standard in Q3/2018. At its meeting on March 23-24, 2016, the PSAB received an update on the project, including consideration of the accounting for the asset retirement costs and provided feedback to the Task Force. MNP LLP accepts no responsibility: Release of PS 3280 Asset Retirement Obligations This communication contains a general overview of the topic and is current as of September 30, 2019. Early adoption is permitted. Asset retirement obligations essentially must be accounted for as follows. As of April 1, 2021, the new Public Sector Accounting Standard, PS 3280 goes into effect. contributed asset is considered equal to its fair value at the date of contribution. Navigating the Challenges in Professional Services. Whether you are a university, health PS3280 Asset Retirement Obligations In August 2018, PSAB issued the new standard PS3280 on asset retirement obligations. PS 3280 Asset Retirement Obligations (cont’d) Determining which standard should be applied Section PS 3280 Section PS 3260 Cause for the retirement or remediation obligation • Acquisition, construction, development, normal use. About PSAB. DTTL (also referred to as "Deloitte Global") and each of its member firms are legally separate and independent entities. The entire disclosure for an asset retirement obligation and the associated long-lived asset. Discover why Brazil’s tax law’s alignment with OECD guidelines is a matter of when not if. ACCOUNTING .06 Governments need to present information about the complete stock of their tangible capital assets and amortization in the summary financial statements to demonstrate stewardship and the cost of using those assets to deliver programs and provide services. It will reconsider this matter when considering the need for a post-implementation review of Section PS 3280. These words serve as exceptions. Tools and Strategies to Facilitate PS 3280 Compliance (Asset Retirement Obligations) REGISTER HERE . This change in financial reporting will require a substantial undertaking for all public sector organizations. The opinions stated in the presentation are those of the author and do not necessarily reflect the views of PSAB. On Au­gust 1, 2018, new Sec­tion PS 3280 was is­sued to the PSA Hand­book. Municipal councils have a vital role to play in setting the tone for a successful implementation and financial reporting success. Fair value of a contributed tangible capital asset may be estimated using market or appraisal values. On December 7, the Governmental Accounting Standards Board (GASB) issued guidance for state and local governments addressing liabilities known as “asset retirement obligations.” An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement of a tangible capital asset. Earlier adoption is permitted. Publications Financial Reporting Developments. Please see, This site uses cookies to provide you with a more responsive and personalised service. In unusual circumstances, where an estimate of fair value cannot be made, the tangible capital asset would be recognized at nominal value. At its meeting on March 21-22, 2019, the PSAB discussed the need for a post-implementation review of Section PS 3260, Liability for Contaminated Sites. Navigating strategic and operational transformations through tailored guidance on sound financial and risk management practices. 143, Accounting for Asset Retirement Obligations— which was seven years in the making—shifts to a balance-sheet approach, requiring businesses to recognize a liability for a retirement obligation when they incur it—even if that is far in advance of the asset’s planned retirement. Topics More topics. FIN 47 clarifies that the term conditional asset retirement obligation as used in SFAS Number 143, Accounting for Asset Retirement Obligations, refers to a legal obligation to perform an asset retirement activity in which the timing and/or method of [...] settlement are conditional on a future event [...] that may or may not be within the control of the entity. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms and their related entities. PSAB requested further analysis and examples from the task force. They also released the Basis for Conclusions, which sets out how the PSAB reached its conclusions, and includes discussion of significant matters arising from comments received and issues raised in response to its proposals exposed. Asset Retirement Obligation (ARO) Liability associated with the retirment of a tangible long-lived asset (discounted to PV of future cash flows) Asset Retirement Cost (ARC) The amount capitalized (asset) that inceases the carrying amount of the long-lived asset when an ARO is recognized. At its meeting on September 26-27, 2016, the PSAB considered guidance to be included in an exposure draft to address various issues raised by respondents to the August 2014 Statement of Principles, “Retirement Obligations.” PSAB expects to review an exposure draft at its December 2016 meeting. Release of the Asset Retirement Obligation section and the new Revenues section. This section addresses the reporting of legal obligations associated with the retirement of certain tangible capital assets and solid waste landfill sites by public sector entities. Official positions of PSAB are established only after extensive public due process. The project will address the reporting of legal obligations associated with the retirement of long-lived tangible capital assets currently in productive use. Providing clients with the tailored guidance and resources they need to compete domestically and internationally. That is, standards that apply to assets that are in productive use. At its meeting on December 14-15, 2017, the PSAB reviewed the comments received on its Exposure Draft and gave feedback to the staff in this regard. Ear­lier adop­tion is per­mit­ted. Prior to this, the PSA Handbook did not include specific guidance on accounting for asset retirement obligations. On August 1, 2018, the PSAB issued the new standard, Section PS 3280, "Asset Retirement Obligations". Please read our. Asset retirement obligation accounting often applies to companies that create physical infrastructure which must be dismantled before a land lease … An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation. Examples of what’s in: • Removal of Asbestos • Retirement of x-ray machines • Boilers • Leased site restoration • Landfill closure / post-closure In August 2018, the Public Sector Accounting Board (PSAB) issued Section PS 3280 Asset Retirement Obligations. Entities at the same time must recognize an offsetting asset retirement cost by increasing the carrying amount of the related long-lived asset. Message from the PSAB Chair – January 2017. Early adoption is permitted. • Unexpected event, improper use. The project will address the reporting of legal obligations associated with the retirement of long-lived tangible capital assets currently in productive use. Link copied Overview. PS 3400 Revenue (New) November 2018 Effective for fiscal years beginning on or after April 1, 2022. • Not necessarily associated with contamination. An asset retirement obligation (ARO) is a legal obligation that is associated with the retirement of a tangible, long-term asset. The Public Sector Accounting Board (PSAB) asset retirement obligation section will have a significant impact on the public sector. The Public Sector Accounting Board (PSAB) asset retirement obligation section will have a significant impact on the public sector. All Related November 21, 2018. Oct 17, 2018. PS 3280 Asset Retirement Obligations (New) August 2018 Effective for fiscal years beginning on or after April 1, 2021. Public Sector Accounting Board Exposure Draft: Asset Retirement Obligations, Proposed Section PS 3280. That is, standards that apply to assets that are in productive use. In November 2017, the PSAB staff updated this project to indicate that the PSAB expects to issue the final standard in Q2/2018. © 2021. This Section provides guidance on: Which activities are included in a liability for retirement of a tangible capital asset; When to recognize and how to measure a liability for an asset retirement obligation; and Appropriate financial statement presentation and disclosures. hyphenated at the specified hyphenation points. This standard is intended to provide guidance, which does not currently exist in the Handbook, on accounting for Asset Retirement Obligations (AROs). It's official - PSAB approved the final Handbook Section PS 3280, Asset Retirement Obligations late March 2018. This standard is intended to provide guidance, which does not currently exist in the Handbook, on accounting for Asset Retirement Obligations (AROs). Standard-Setting in Canada. Watch video . Since 1911, PSAB has represented the interests of boroughs and helped to shape the laws that laid their foundation. As a consequence of the issuance of Section PS 3280: Section PS 3270 will remain in effect until the adoption of Section PS 3280 for fiscal periods beginning on or after April 1, 2021, unless a public sector entity elects earlier adoption. editorial changes have been made to other standards; and. Can be legislated, contractual or created by promissory estoppel. PS 3280 Asset Retirement Obligations (cont’d) Determining which standard should be applied Section PS 3280 Section PS 3260 Cause for the retirement or remediation obligation • Acquisition, construction, development, normal use. Examples of asset retirement obligations Items that would not be asset retirement obligations Infrastructure assets, such as roads and bridges, are usually never removed from service and therefore would not typically have asset retirement obligations associated with them. Later winter 2017, PSAB will issue an exposure draft for a new accounting standard that addresses the reporting of legal obligations associated with the retirement of long-lived tangible capital assets currently in productive use. Asset retirement costs associated with an asset no longer in productive use are expensed. The standard must be applied by all public sector entities who prepare their financial statements under PSAB, including all Canadian municipalities. As of April 1, 2021, the new Public Sector Accounting Standard, PS 3280 goes into effect. This new Section establishes standards on how to account for and report a liability for asset retirement obligations. It is generally applicable when a company is responsible for removing equipment or cleaning up hazardous materials at some agreed-upon future date. PS3280 Asset Retirement Obligations In August 2018, PSAB issued the new standard PS3280 on asset retirement obligations. The new standard requires all governments in Canada to identify and account for any assets that have an asset retirement obligation (ARO). PSAB Asset Retirement Obligations (ARO) Standard - Resources PS 3280 is a new accounting standard covering asset retirement obligations (ARO) that was approved by PSAB in March 2018. PS 3280 – ASSET RETIREMENT OBLIGATIONS 2011 PSAB approved a project on AROs 2014 Issued Statement of Principles 2017 Issued Exposure Draft 2018 Final Standard Issued Apr 1, 2021 Standard Effective . Learn about the new Asset Retirement Obligation standard PS 3280. • Not necessarily associated with contamination. PSAB's New ARO Standard - A Deep Dive. PSAB Alert: Release of PS 3280 Asset Retirement Obligations This communication contains a general overview of the topic and is current as of June 25, 2020. asset, other than land, is finite, and is normally the shortest of the physical, technological, commercial and legal life. Recognition and measurement of the liability will be a major issue as will be accounting for the related expense. The standard must be applied by all public sector entities who prepare their financial statements under PSAB, including all Canadian municipalities. A present value technique is often the best method with which to estimate the liability. Published on April 4, 2017. Municipal councils have a vital role to play in setting the tone for a successful implementation and financial reporting success. * BDO guides consumer businesses as they navigate the complexities of a rapidly evolving marketplace. -Capitalize asset retirement obligation and allocate the cost in a rational and systematic manner.-Capitalize vs. expense: o Capitalize asset retirement obligations associated with fully amortized tangible capital assets. Asset Retirement Obligations - PSAB’s exposure draft on ARO’s closed for comment June 15, 2017. On August 19, 2014, the PSAB issued for public comment a Statement of Principles (SOP) entitled Retirement Obligations that addresses the accounting and reporting of asset retirement obligations. This year’s. See Legal for more information. Asset Retirement Obligations (ARO): A Practical Approach to Section PS 3280, This site uses cookies to provide you with a more responsive and personalised service. Slide 5 WHAT’S COMING? Asset retirement obligation involves the retirement of a long-lived asset that depends on a future event beyond the control of an obligated party. Earlier adoption is permitted. Asset retirement obligations are recognized as at the financial reporting date when all of the following criteria are met: There is a legal obligation (i.e., a clear duty or responsibility to another party) to incur retirement costs in relation to a ... PSAB Alert: Release of PS 3280 Asset Retirement Obligations Visit: https://www.farhatlectures.com To access resources such as quizzes, power-point slides, CPA exam questions, and CPA simulations. Our partner-led practice group provides an integrated suite of services to help our Indigenous clients. Is your municipality ready to meet the requirements of this new standard for fiscal years beginning on or after April 1, 2021? This new Sec­tion es­tab­lishes stan­dards on how to ac­count for and re­port a li­a­bil­ity for as­set re­tire­ment oblig­a­tions. accounting for asset retirement obligations other relevant reporting issues public sector accounting board (PSAB) standard-setting activities and the potential impact on financial reporting by First Nations On August 1, 2018, new Section PS 3280 was issued to the PSA Handbook. Asset retirement obligation/decommissioning cost broadly refers to the amount that a company expects to incur in disposing of the asset and reversing modifications made to the installation site. Explanation. Subject AccountingLink. Jan 27, 2017. The Public Sector Accounting Board (PSAB) recently issued Asset Retirement Obligations, Section PS 3280. By using this site you agree to our use of cookies. The PSA Handbook is the primary authoritative source ... • Asset Retirement Obligations, Section PS 3280 April 1, 2022. issued August 2018 establishes standards for recognition, measurement, presentation and disclosure of legal obligations associated with the retirement of tangible capital assets and is effective July 1, 2021. For inquiries and feedback … SAP Asset Retirement Obligation Management is an application that allows companies to manage their asset retirement obligations (AROs) from an accounting point of view. • Unexpected event, improper use. Does your entity control tangible capital assets requiring retirement? How to adopt construction technology in a smart and minimally disruptive way. Asset Retirement Obligation is a legal and accounting requirement, in which a company needs to make provisions for the retirement of a tangible long-lived asset in order to bring the asset back to its original condition after the business is done using the asset. Our dedicated Private Equity Practice offer a full spectrum of services to help navigate today’s complex and global business environment. PSAB at a Glance Topic Standards Included in Topic Page ... Retirement Benefits, Post-employment Benefits, ... Asset Retirement Obligations Section PS 3280 40 Contingent Liabilities Section PS 3300 42 Loan Guarantees Section PS 3310 43 Contingent Assets Section PS … The new standard requires all governments in Canada to identify and account for any assets that have an asset retirement obligation (ARO). 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