Summaries / Status
Status of Statement No. 83
Certain Asset Retirement Obligations
Status
Issued: November 2016
- For reporting periods beginning after June 15, 2019
- 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
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 |