STATUS OF INTERPRETATION NO. 3

INTERPRETATION NO. 3
FINANCIAL REPORTING FOR REVERSE REPURCHASE AGREEMENTS—AN INTERPRETATION OF GASB STATEMENT NO. 3


Status

Issued: January 1996

Effective Date:

  • Financial statements for periods beginning after December 15, 1995
Affects:

  • Amends GASBS 3, ¶78 and ¶80–¶82
Affected by:

  • Footnote 1 amended by GASBS 34, ¶13, ¶91, and ¶106 and GASBS 63, ¶8
  • Footnote 2 amended by GASBS 34, ¶13, ¶91, and ¶106; GASBS 63, ¶8; and GASBS 67, ¶14
  • Paragraph 3 amended by GASBS 34, ¶15
  • Paragraph 4 amended by GASBS 34, ¶15 and ¶112
  • Footnote 3 amended by GASBS 34, ¶112
  • Paragraph 5 amended by GASBS 67, ¶24 and GASBS 73, ¶10
Primary Codification Section Reference: I55

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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