Status of Implementation Guide No. 31

Summaries / Status

Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools


Status

Issued: April 1998

Affected by:
  • Question 1 amended 2004, 2009, and 2013
  • Question 2 amended 2004
  • Question 3 amended 2007, 2012, and 2013
  • Question 4 amended 2006, 2007, and 2013
  • Question 5 amended 2012
  • Question 7 amended 2003 and 2013
  • Question 8 amended 2013
  • Question 9 amended 2009 and 2013
  • Question 14 amended 2003; deleted 2012
  • Questions 16–17 deleted 2003
  • Question 18 amended 2013
  • Question 20 amended 2003
  • Question 27 amended 2003
  • Question 28 amended 2003 and 2013
  • Question 29 amended 2013
  • Question 30 amended 2003 and 2013
  • Question 33 amended 2003, 2009, and 2013
  • Question 36 amended 2003, 2009, and 2012
  • Question 37 amended 2012
  • Question 39 amended 2013
  • Question 47 amended 2009
  • Question 48 amended 2003 and 2004; deleted 2009
  • Question 49 amended 2009
  • Question 50 deleted 2009
  • Question 51 amended 2009
  • Question 55 amended 2011 and 2013
  • Question 57 amended 2013
  • Question 58 amended 2009 and 2013
  • Question 64 amended 2009
  • Question 65 deleted 2010
  • Question 66 amended 2013
  • Question 68 amended 2012
  • Question 70 amended 2003 and 2013
  • Question 72 amended 2012
  • Question 73 amended 2003 and 2013
  • Question 77 amended 2004 and 2010
  • Question 79 amended 2009
  • Question 85 amended 2003, 2004, and 2009
  • Question 86 amended 2004, 2006, 2007, and 2010
  • Question 87 amended 2004 and 2013
  • Question 90 amended 2012 and 2013
  • Question 91 amended 2008 and 2013
  • Question 92 deleted 2013
  • Questions 93–94 deleted 2003
  • Question 97 deleted 2006
  • Question 98 deleted 2011
  • Question 99 amended 2010; deleted 2011
  • Question 100 amended 2009
  • Question 103 amended 2004, 2009, and 2013
  • Question 104 deleted 2012
  • Question 105 deleted 2004
  • Question 109 amended 2003
  • Question 110 amended 2012 and 2013
  • Question 111 amended 2013
  • Questions 113–114 amended 2013
  • Questions 115–116 amended 2012 and 2013
  • Questions 120–122 deleted 2003
  •  
Primary Comprehensive Implementation Guide Chapter: Chapter 6