Summaries / Status

Status of Statement No. 31
Accounting and Financial Reporting for Certain Investments and for External Investment Pools

Status


Issued: March 1997

 

Effective Date: For periods beginning after June 15, 1997

Affects:

  • Amends GASBS 2, ¶4 and ¶11
  • Amends GASBS 3, ¶6, ¶8, ¶10, ¶11, ¶14, ¶15, ¶18, ¶19, ¶21, ¶31, ¶36, ¶44, ¶49–¶51, ¶53, ¶59–¶62, ¶64, ¶67–¶72, and ¶78, and ¶116, and fns8 and 11
  • Amends GASBS 9, ¶5
  • Amends GASBS 10, ¶40, ¶41, ¶44, ¶46, and ¶47
  • Supersedes GASBS 11, ¶64–¶67
  • Amends GASBS 25, ¶24
  • Amends GASBS 28, ¶12, ¶16, ¶18, and fns10 and 11

Affected by:

  • Paragraph 2 amended by GASBS 32, ¶5; GASBS 52, ¶4; and GASBS 53, ¶19–¶21, ¶67, ¶71, and ¶79
  • Paragraph 4 amended by GASBS 32, ¶3 and GASBS 43, ¶22
  • Paragraph 7 amended by GASBS 34, ¶6 and GASBS 53, ¶20 and ¶67
  • Paragraph 12 superseded by GASBS 59, ¶5
  • Paragraph 13 amended by GASBS 34, ¶13, ¶91, and ¶106
  • Paragraph 14 amended by GASBS 34, ¶3 and ¶112, and GASBS 35, ¶5
  • Footnote 8 amended by GASBS 34, ¶112
  • Paragraph 16 amended by GASBS 53, ¶19–¶21 and ¶63–¶67
  • Paragraph 18 amended by GASBS 34, ¶71, ¶106, and ¶107
  • Paragraph 19 amended by GASBS 34, ¶106
  • Paragraph 22 amended by GASBS 59, ¶5

 

Other Interpretive Literature:

  • GASBQ&A 31
  • GASB Comprehensive Implementation Guide

Primary Codification Section Reference: I50


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

Additional Details