Status of Statement No. 49

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, ¶14, and fn7
Affected by:

  • Footnote 2 amended by GASBS 62, ¶476–¶500
  • Paragraph 4 amended by GASBS 83, ¶3
  • Footnote 7 amended by GASBS 62, ¶96–¶113
  • Paragraph 23 amended by GASBS 63, ¶8
Other Interpretive Literature:

  • GASBIG 2015-1
Primary Codification Section Reference: P40

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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