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

Affected by:  No other pronouncements

Primary Codification Section Reference: 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