notes的212页说
The company initially measures the ARO at fair value using a discounted cash flow
approach. The present value of the obligation, discounted at a rate based on the firm's
credit standing, is reported on the balance sheet as a liability. The same amount is added
to the carrying value of the specific asset. This keeps the accounting equation in balance
without causing an immediate reduction in equity.
我的理解，ARO在等式左边是加到asseet里去了，右边加到liability
ARO adjusting的时候的时候由资产转为债务了，债务增加了profitability 肯定下降了。
理解有误请大虾们指正啊 | 
发表于 2010-3-4 20:40
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