Summaries / Status
STATUS OF 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 |