About the course
This course covers the accounting for asset retirement obligations (AROs) in accordance with ASC Topic 410: Asset Retirement and Environmental Obligations, specifically the initial and subsequent measurement of AROs, distinguishing between an ARO and an environmental obligation, and the accounting requirements of AROs. By the end of this course, participants should be able to:
- distinguish between an asset retirement obligation (ARO) and an environmental obligation
- recall the accounting related to initial measurement of AROs
- recall the accounting related to subsequent measurement of AROs
- apply the measurement and accounting requirements to AROs.
Keywords: Asset Retirement; Environmental Obligations; ARO; AROs; ASC Topic 410; Accounting
Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program. NASBA Delivery Type: Self-Study
Advance Preparation: There is no advance preparation for this course.
This course is not mobile-compatible.
Because of COVID-19, many providers are cancelling or postponing in-person programs or providing online participation options.
We are happy to help you find a suitable online alternative.