Status of Statement No. 83

Statement No. 83
Certain Asset Retirement Obligations


Status

Issued: November 2016

Effective date:

  • For reporting periods beginning after June 15, 2019
Affects:

  • Amends NCGAS 1, ¶42 and ¶43
  • Amends NCGAI 6, ¶5
  • Amends GASBS 49, ¶4
  • Amends GASBI 6, ¶9, ¶11, ¶14, and fn7
  • Amends GASBIG 2015-1, Q3.51.1
Affected by: Paragraph 30 amended by GASBS 95, ¶4

Other Interpretive Literature: GASBIG 2020-1

Primary Codification Section Reference: A10

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

STANDARDS & GUIDANCE

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