Status of Interpretation No. 47

Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143


Issued: March 2005

Effective Date:
No later than the end of fiscal years ending after December 15, 2005; retrospective application for interim financial information is permitted but not required


No other pronouncements


Affected by:
No other pronouncements

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides