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, and 11 amended by GASBS 31, ¶6
• Paragraph 15 amended by GASBS 31, ¶6 and ¶9 and GASBS 72, ¶86
• Paragraphs 18, 19, and 21 amended by GASBS 31, ¶6
• Paragraph 31 amended by GASBS 31, ¶22
• Paragraphs 36, 44, 49–51, 53, 59, and 60 amended by GASBS 31, ¶6
• Footnote 8 amended by GASBS 31, ¶6 and ¶9
• Paragraph 61 amended by GASBS 31, ¶6 and ¶9
• Paragraph 62 amended by GASBS 31, ¶6
• 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• Paragraph 64 amended by GASBS 14, ¶11 and ¶63; GASBS 31, ¶18; GASBS 34, ¶6, ¶70, ¶71, and ¶113; superseded by GASBS 40, ¶5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 and GASBS 34, ¶6
• Paragraph 67 amended by GASBS 31, ¶6 and ¶9; superseded by GASBS 40, ¶8
• Paragraph 68 amended by GASBS 31, ¶6 and ¶9; superseded by GASBS 40, ¶9
• Footnote 11 amended by GASBS 31, ¶6
• Paragraph 69 amended by GASBS 31, ¶22; superseded by GASBS 40, ¶9
• Paragraph 70 amended by GASBS 14, ¶11 and ¶63; GASBS 31, ¶18; and GASBS 34, ¶70 and ¶71; superseded by GASBS 40, ¶3
• Paragraph 71 amended by GASBS 31, ¶6 and ¶9 and GASBS 14, ¶11 and ¶63; superseded by GASBS 40, ¶3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 72 amended by GASBS 31, ¶6 and ¶9
• Paragraphs 73 and 74 superseded by GASBS 40, ¶3
• Paragraph 78 amended by GASBS 31, ¶6 and GASBI 3, ¶6
• Paragraph 79 amended by GASBS 31, ¶6
• Paragraph 80 amended by GASBI 3, ¶5, ¶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 31, ¶6 and ¶9; GASBS 40, ¶19; and GASBS 72, ¶86

Other Interpretive Literature:

• GASBTB 87-1 (Provides guidance on ¶68)
• GASBIG 2015-1
• GASBIG 2016-1
• GASBIG 2017-1
• GASBIG 2018-1

Primary Codification Section References: C20, I50, I55

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