The proper determination of provision amounts is central to the financial reporting of most companies. However, the mandatory focus on forecasting means that provisions remain one of the most contentious balance sheet items. Specifically, the scientific discussion surrounding provisions for decommissioning obligations has not lost its relevance; to this day, no uniform regulations for their accounting have been found under the principles of proper accounting, IFRS, and US-GAAP. Based on an analysis of the relevant case law for financial reporting according to the principles of proper accounting, as well as the applicable standards for IFRS and US-GAAP, Stephan Kaiser identifies principles and methods that contribute to the proper determination of provisions for decommissioning obligations. Criteria for recognition, measurement, and timing of liabilities are thoroughly examined.