Status of Statement No. 18

Summaries / Status

Status of Statement No. 18
Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs

 

Status

Issued: August 1993

Effective Date:
  • Financial statements for periods beginning after June 15, 1993
Affects:
  • Amends NCGAI 6, ¶5
Affected by:
  • Paragraph 3 amended by GASBS 34, ¶3 and GASBS 35, ¶5
  • Footnote 2 amended by GASBS 34, ¶16, ¶79, and ¶92
  • Paragraph 5 amended by GASBS 34, ¶6, ¶13, and ¶91
  • Paragraph 7 amended by GASBS 34, ¶6
  • Paragraph 10 amended by GASBS 34, ¶82 and ¶119 and GASBI 6, ¶14 and ¶16
  • Paragraph 11 amended by GASBS 34, ¶18
  • Paragraph 12 and fn5 superseded by GASBS 35, ¶5
  • Paragraph 16 amended by GASBS 34, ¶82 and GASBS 35, ¶5
  • Paragraph 17 amended by GASBS 34, ¶6 
Other Interpretive Literature:
  • GASBIG 2015-1
Primary Codification Section Reference: L10
 


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position

AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions