Status of Statement No. 3
Summaries / Status
Status of Statement No. 3
Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements
Status
Issued: April 1986
Effective Date: Financial statements for periods ending after December 15, 1986
Affects: Amends NCGAI 6, ¶4 and ¶5
Affected by:
- Paragraphs 6, 8, 10, 11, 18, 19, 21, 36, 44, 49–51, 53, 59, 60, 62, and 79 and fn11 amended by GASBS 31, ¶6
- Paragraphs 15, 61, 67, 68, 72, and 116 and fn8 amended by GASBS 31, ¶6 and ¶9
- Paragraphs 31 and 69 amended by GASBS 31, ¶22
- Paragraph 63 amended by GASBS 34, ¶13, ¶91, and ¶106
- Paragraph 64 amended by GASBS 14, ¶11 and ¶63; GASBS 31, ¶18; GASBS 34, ¶6, ¶70, ¶71, and ¶113; superseded by GASBS 40, ¶5
- Paragraph 65 amended by GASBS 14, ¶11 and ¶63; GASBS 34, ¶6
- Paragraph 67 superseded by GASBS 40, ¶8
- Paragraph 68 and 69 superseded by GASBS 40, ¶9
- Paragraph 70 amended by GASBS 14, ¶11 and ¶63, GASBS 31, ¶18, and GASBS 34, ¶70 and ¶71; superseded by GASBS 40 ¶3
- Paragraph 71 amended by GASBS 31, ¶6 and ¶9 and GASBS 14, ¶11 and ¶63; superseded by GASBS 40, ¶3
- Paragraph 73 and 74 superseded by GASBS 40, ¶3
- Paragraph 78 amended by GASBS 31, ¶6 and GASBI 3, ¶6
- Paragraph 80 amended by GASBI 3, ¶5 and ¶6 and fn2
- Paragraph 81 amended by GASBI 3, fn3 and GASBS 63 ¶8
- Paragraph 82 amended by GASBI 3, ¶3 and ¶4
- Paragraph 116 amended by GASBS 40, ¶19; will be amended by GASBS 72
Other Interpretive Literature:
- GASBTB 87-1 (Provides guidance on ¶68)
- GASBQ&A 3
- GASB Comprehensive Implementation Guide
Primary Codification Section References: C20, I50, I55
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 |