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CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Oil and gas)

Published on: Apr 30, 2015

Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this document discusses:

  • how to account for decommissioning liabilities assumed in a business combination
  • application approaches that exist in practice
  • expected changes to standards


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