During subsequent measurement, which statement best describes decommissioning provision adjustments?

• A. Update the liability for changes in the amount and timing of future payments and changes in the discount rate; these changes affect the liability and the income statement; the related asset is depreciated
• B. Do not adjust the liability for changes in future payments or discount rate
• C. Only recognize changes when cash is paid
• D. No impact on income statement

Answer: (A)