单选题 Which of the following statements regarding the financial statement impact of recording liabilities resulting from the application of SFAS 143 is TRUE? In accounting periods following an asset acquisition, liability values are: A. accreted in a manner similar to interest for bond amortization. The difference here is that the interest component falls through time instead of rising. B. accreted in a manner similar to interest for bond amortization. The difference here is that the interest component rises through time instead of falling. C. accreted in a manner similar to interest for bond amortization. This accretion is recorded as a gain on the income statement.