Status of Statement No. 28

Summaries / Status

Status of Statement No. 28
Accounting and Financial Reporting for Securities Lending Transactions


Status


Issued: May 1995 

Effective Date: For periods beginning after December 15, 1995

Affects: No other pronouncements

Affected by:

  • Paragraph 4 amended by GASBS 34, ¶6
  • Footnotes 3 and 6 amended by GASBS 34, ¶13, ¶91, and ¶106 and GASBS 63, ¶8
  • Footnote 7 amended by GASBS 63, ¶8; will be amended by GASBS 67, ¶26
  • Paragraph 10 amended by GASBS 34, ¶15 and ¶112
  • Footnote 9 amended by GASBS 34, ¶112
  • Footnotes 10 and 11 amended by GASBS 31, ¶6
  • Paragraph 12 amended by GASBS 31, ¶6 and ¶9
  • Footnote 12 will be amended by GASBS 67, ¶24
  • Paragraph 16 amended by GASBS 31, ¶6 and ¶19; superseded by GASBS 40, ¶10
  • Paragraph 18 amended by GASBS 31, ¶6

Primary Codification Section Reference: I60



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