This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Section PS 3270 - Solid waste landfill closure and post-closure liability

Effective date:

February 1, 1998

Published by the PSAB:

February 1998


This Section establishes standards on how to account for and report the liability for closure and post-closure care of a solid waste landfill site in government financial statements.

A solid waste landfill site is a defined area of land or excavation that receives waste that may include household waste, commercial solid waste, non-hazardous sludge, and industrial solid waste.

Financial statements should recognize a liability for closure and post-closure care as the landfill site's capacity is used. Usage should be measured on a volumetric basis (e.g., cubic metres).

History of Section PS 3270




February 1998

New Section

This new Section recommends how governments should account for and report closure and post-closure care liabilities of a solid waste landfill site.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.