Status of Statement No. 28

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  • Paragraph 16 amended by GASBS 31, ¶6 and ¶19; superseded by GASBS 40, ¶10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

STANDARDS & GUIDANCE

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