Status of Statement No. 40

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:

  • Supersedes GASBS 3, ¶64, ¶67–¶71, ¶73, and ¶74
  • Amends GASBS 3, ¶116
  • Supersedes GASBS 25, ¶32d and ¶41c
  • Supersedes GASBS 28, ¶16
  • Supersedes GASBTB 87-1
  • Supersedes GASBTB 97-1
Affected by:

  • Paragraph 5 amended by GASBS 84, ¶14–¶18
  • Paragraph 7 amended by GASBS 53, ¶73
  • Paragraph 10 amended by GASBS 63, ¶8
  • Paragraph 11 amended by GASBS 53, ¶73
  • Paragraph 12 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
  • Paragraph 13 amended by GASBS 63, ¶8; superseded by GASBS 74, ¶9
  • Paragraph 14 amended by GASBS 53, ¶73
  • Paragraph 15 amended by GASBS 59, ¶6 and GASBS 79, ¶4
  • Paragraph 16 amended by GASBS 53, ¶76 and GASBS 93, ¶11
Other Interpretive Literature:

  • GASBIG 2015-1
  • GASBIG 2016-1
  • GASBIG 2017-1
  • GASBIG 2018-1
Primary Codification Section References: C20, I50

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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