Status of Technical Bulletin No. 97-1

Status of Technical Bulletin No. 97-1

Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company Transactions


Issued: November 1997

Effective Date: Financial statements for periods beginning after December 15, 1997

Affects: Provided guidance on GASB 3, ¶67 and ¶68

Affected by: Superseded by GASBS 40, ¶8 and ¶9

Primary Codification Section Reference: None

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