Summaries / Status
Status of Statement No. 40
Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3
Status
Issued: March 2003
Effective Date: For periods beginning after June 15, 2004
Affects:
- Amends GASBS 3, ¶116
- Supersedes GASBS 3, ¶64, ¶67-¶71, ¶73, and ¶74
- Supersedes GASBS 25, ¶32d and ¶41c
- Supersedes GASBS 28, ¶16
- Supersedes GASBTB 87-1 and GASBTB 97-1
Affected by: No other pronouncements
Primary Codification Section References: C20, 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 |