プロスペクティブ・アプローチとは、資産除去債務の見積りの変更から生じる調整額を、資産除去債務に係る負債及び関連する有形固定資産の帳簿価額に加減して、減価償却を通じて残存耐用年数にわたり費用配分を行う方法をいいます。
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