油气会计规范和研究报告综述

Statement of Financial Accounting Standards No.121. Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of，1995.
　　［15］ FASB：Statement of Financial Accounting Standards No.143. Accounting for Asset Retirement Obligations，2001.
　　［16］ FASB：Statement of Financial Accounting Standards No.146. Accounting for Costs Associated with Exit or
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