Status of Statement No. 83

Summaries / Status

Status of Statement No. 83
Certain Asset Retirement Obligations


Status


Issued: November 2016

Effective date:

For reporting periods beginning after June 15, 2018.

Affects:

Will amend NCGA 1, ¶42 and ¶43
Will amend GASBS 49, ¶4
Will amend GASBI 6, ¶9, ¶11, ¶14, and fn7
Will amend NCGAI 6, ¶5
Will amend GASBIG 2015-1, Q3.51.1
 

Affected by:  No other pronouncements


Primary Codification Section References: Will be codified in A10


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides