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Get QuoteItems [PS 3030 — PS 3510] >> PS 3280 Asset Retirement Obligations SECTION PS 3280 asset retirement obligations FOR THOSE PUBLIC SECTOR ENTITIES THAT APPLY SOLID WASTE LANDFILL CLOSURE AND POST-CLOSURE LIABILITY, Section PS 3270, WHO CHOOSE NOT TO EARLY ADOPT THIS SECTION, see Section PS 3270 in Archived …
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Get QuoteMar 22, 2018. At its meeting on March 22-23, 2018, the PSAB approved the final Handbook Section PS 3280, "Asset Retirement Obligations". This new Section will be effective for fiscal years beginning on or after April 1, 2021. Earlier adoption is permitted. Asset Retirement Obligations - PSAB.
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Get QuotePS 3280 rescinds the guidance on accounting for solid waste landfill closure obligations and rolls it into the new section. How do governments go about transitioning existing landfill accounting? As a fictional example, 'Local Government A' owns a building it constructed in 1980 that has asbestos as insulation. At the time, it cost the ...
Get QuoteSECTION PS 3280 Section PS 3280, Asset Retirement Obligations, was issued by the Public Sector Accounting Standards Board (PSAB or the "Board") August 2018. It is effective for fiscal years beginning on or after April 1, 2021, which means March 31, 2022 and December 31, 2022 will be the first year ends impacted.
Get QuoteNote: PS 3280 is effective for annual periods beginning on/after April 1/22; earlier adoption is permitted. This communication contains a general overview of the topic and is current as of June 25, 2020. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. Accordingly,
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