Changes in decommissioning liabilities

Learning objectives

• Determine the effect of a change in the decommissioning provision on the asset according to the model used.L4
• Calculate the new depreciable amount after the provision has been revised.L4
• Record the revision of the provision and its effect on the asset.L4

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

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