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Summaries / Status

Status of 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, 11, 14, 18, 19, 21, 36, 44, 49–51, 53, 59, 60, 62, and 79 and fn11 amended by GASBS 31, ¶6
• Paragraphs 15, 61, 67, 68, 72, and 116 and fn8 amended by GASBS 31, ¶6 and ¶9
• Paragraphs 31 and 69 amended by GASBS 31, ¶22
• Paragraph 63 amended by GASBS 34, ¶16, ¶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• Paragraph 64 amended by GASBS 14, ¶11 and ¶63; GASBS 31, ¶18; GASBS 34, ¶6, ¶70, ¶71, and ¶113; superseded by GASBS 40, ¶5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; GASBS 34, ¶6
• Paragraph 67 superseded by GASBS 40, ¶8
• Paragraph 68 and 69 superseded by GASBS 40, ¶9
• Paragraph 70 amended by GASBS 14, ¶11 and ¶63, GASBS 31, ¶18, and GASBS 34, ¶70 and ¶71; superseded by GASBS 40 ¶3
• Paragraph 71 amended by GASBS 31, ¶6 and ¶9 and GASBS 14, ¶11 and ¶63; superseded by GASBS 40, ¶3
• Paragraph 73 and 74 superseded by GASBS 40, ¶3
• Paragraph 78 amended by GASBS 31, ¶6 and GASBI 3, ¶6
• Paragraph 80 amended by GASBI 3, ¶5 and ¶6 and fn2
• Paragraph 81 amended by GASBI 3, fn3
• Paragraph 82 amended by GASBI 3, ¶3 and ¶4
• Paragraph 116 amended by GASBS 40, ¶19

Other Interpretive Literature:

• GASBTB 87-1 (Provides guidance on ¶68)
• GASBQ&A 3
• GASB Comprehensive Implementation Guide

Primary Codification Section References: C20, I50, I55
 

Abbreviations for Accounting Pronouncements