4FASB. 2001. FAS 143. Accounting for Asset Retirement Obligations.
5FASB. 2005. FIN 47. Accounting for Conditional Asset Retirement Obligation.
6FASB. 2008. Disclosure of Certain Loss Contingencies--An Amendment of FASB Statements No. 5 and 141 (R).
7Hail, L. , C. Leuz, and P. Wysocki. 2010a. Global Accounting Con-ergence and the Potential Adoption of IFRS by the U. S. (Part I) : Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3) : 355 - 394.
8Hail, L. , C. Leuz, and P. Wysocki. 20lOb. Global Accounting Con-ergence and the Potential Adoption of IFRS by the U. S. (Part II) : Political Factors and Future Scenarios for U. S. Accounting Standards. Accounting Horizons, 24 (4) : 567 -588.
9IASB. 1998. IAS 37. Pro-isions, Contingent Liabilities and Contingent Asset.
10IASB. 2005. Amendments to IAS 37 Pro-isions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits.
