Status of Implementation Guide No. 3

Summaries / Status

Guide to Implementation of GASB Statement 3 on Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements


Status

Issued: December 1991

Affected by:
  • Superseded by GASBIG 2015-1
  • Questions 1–5 deleted 2004
  • Question 6 amended 2013
  • Question 8 amended 2003
  • Question 9 amended 2003 and 2013
  • Question 11 amended 2003; deleted 2004
  • Question 12 amended 2003 and 2012
  • Question 16 amended 2013
  • Question 17 amended 2003; deleted 2004
  • Question 19 amended 2003
  • Question 22 amended 2004 and 2006
  • Question 23 deleted 2004
  • Questions 24–28 amended 2004 and 2010
  • Question 29 amended 2004
  • Question 32 deleted 2004
  • Question 33 amended 2004 and 2013
  • Question 35 amended 2004 and 2010
  • Questions 36–37 amended 2003 and 2010
  • Question 38 amended 2004
  • Question 39 amended 2004; deleted 2010
  • Question 40 deleted 2010
  • Questions 41–42 amended 2004
  • Question 43 amended 2004 and 2010
  • Question 44 amended 2004 and 2013
  • Question 45 amended 2004 and 2010
  • Questions 46–47 amended 2010
  • Questions 49–52 amended 2004 and 2010
  • Questions 53–55 deleted 2004
  • Question 56 amended 2003; deleted 2004
  • Question 57 deleted 2004
  • Question 58 amended 2012 and 2013
  • Question 60 amended 2004 and 2013
  • Question 61 amended 2004
  • Question 62 deleted 2004
  • Questions 63–65 amended 2004
  • Question 66 amended 2003
  • Question 67 amended 2003 and 2013
  • Questions 68–76 deleted 2006
  • Question 77 amended 2003; deleted 2006
  • Questions 78–80 deleted 2006
  • Question 81 deleted 2004
  • Question 82 amended 2006 and 2013
  • Questions 83–85 amended 2004
  • Questions 87–89 amended 2004
  • Question 90 amended 2004 and 2012
  • Question 91 amended 2004
  • Question 92 amended 2003 and 2004
  • Question 93 amended 2004
  • Question 94 amended 2003
  • Question 95 amended 2003 and 2010
  • Question 96 amended 2003, 2007, 2010, and 2013
  • Questions 97–98 deleted 2007
  • Question 99 deleted 2004
  • Question 100 amended 2004 and 2010
  • Questions 102–104 amended 2004
  • Question 105 deleted 2004
  • Question 106 amended 2013
  • Question 107 amended 2003 and 2010
  • Question 108 amended 2004 and 2005
  • Question 109 amended 2004
  • Question 110 amended 2003
  • Question 111 amended 2004
  • Question 113 deleted 2004
  • Question 114 amended 2003 and 2013
  • Question 116 amended 2003; deleted 2004
  • Question 117 deleted 2004
  • Questions 118–119 amended 2003
  • Questions 120–121 deleted 2003 


STANDARDS & GUIDANCE

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