Summaries / Status
Status of Statement No. 28
Accounting and Financial Reporting for Securities Lending Transactions
Status
Issued: May 1995
Effective Date:
- For periods beginning after December 15, 1995
Affects: No other pronouncements
Affected by:
- Paragraph 4 amended by GASBS 34, ¶6
- Footnotes 3 and 6 amended by GASBS 34, ¶13, ¶91, and ¶106 and GASBS 63, ¶8
- Footnote 7 amended by GASBS 63, ¶8; GASBS 67, ¶26; and GASBS 73, ¶115 and ¶116
- Paragraph 10 amended by GASBS 34, ¶15 and ¶112
- Footnote 9 amended by GASBS 34, ¶112
- Footnotes 10 and 11 amended by GASBS 31, ¶6
- Paragraph 12 amended by GASBS 31, ¶6 and ¶9 and GASBS 73, ¶115 and ¶116
- Footnote 12 amended by GASBS 67, ¶24 and GASBS 73, ¶10
- Paragraph 16 amended by GASBS 31, ¶6 and ¶19; superseded by GASBS 40, ¶10
- Paragraph 18 amended by GASBS 31, ¶6
Primary Codification Section Reference: I60
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 |