Summaries / Status
Status of Statement No. 49
Accounting and Financial Reporting for Pollution Remediation Obligations
Status
Issued: November 2006
Effective Date:
For periods beginning after December 15, 2007
Affects:
- Amends NCGAS 1, ¶42 and ¶43
- Amends NCGAS 4, ¶14
- Amends NCGAI 6, ¶5
- Amends GASBS 10, ¶1
- Amends GASBI 6, ¶9, ¶11, and ¶14, and fn7
Affected by: No other pronouncements
Other Interpretive Literature:
GASB Comprehensive Implementation Guide
Primary Codification Section Reference: P40
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 |