Environmental Disclosure Report Card: Oil and Gas Decommissioning Liabilities 2003-2014
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Greg Rogers, Charlie Atkins
This article summarizes the principal financial reporting objectives for AROs and explains how SFAS 143, FR-67 and FR-72 were designed to further these objectives, describes the tests used to measure the performance of the oil and gas industry against these objectives, and presents related conclusions and recommendations.
Environmental Disclosure Report Card: Oil and Gas Decommissioning Liabilities 2003-2014. Rogers, Greg and Atkins, Charlie, Fall/Winter 2015, pp. 40‑70.