Status of Statement No. 18

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  • Paragraph 12 and fn5 superseded by GASBS 35, ¶5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 14 will be amended by GASBS 100, ¶12
  • 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

STANDARDS & GUIDANCE

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