Summaries / Status

Status of Statement No. 31
Accounting and Financial Reporting for Certain Investments and for External Investment Pools

Status

Effective Date: For periods beginning after June 15, 1997

Affects:

• Amends GASBS 2, ¶4 and ¶11
• Amends GASBS 3, ¶6, ¶8, ¶10, ¶11, ¶15, ¶18, ¶19, ¶21, ¶31, ¶36, ¶44, ¶49–¶51, ¶53, ¶59–¶62, ¶64, ¶67–¶72, ¶78, ¶116, fn8, and fn11
• Amends GASBS 9, ¶5
• Amends GASBS 10, ¶40, ¶41, ¶44, ¶46, and ¶47
• Supersedes GASBS 11, ¶64–¶67
• Amends GASBS 25, ¶24
• Amends GASBS 28, ¶12, ¶16, ¶18, fn10, and fn11

Affected by:

• Paragraph 2 amended by GASBS 32, ¶5; GASBS 43, ¶22; GASBS 52, ¶4; GASBS 53, ¶19–¶21, ¶67, ¶76, and ¶79; and GASBS 72, ¶2
• Paragraph 3 superseded by GASBS 72, ¶5–¶54
• Paragraph 4 amended by GASBS 32, ¶3; GASBS 43, ¶22; GASBS 53, ¶20 and ¶67; GASBS 67, ¶18; and GASBS 73, ¶115
• Paragraph 5 amended by GASBS 61, ¶10; GASBS 62, ¶202–¶210; and GASBS 72, ¶64 and ¶78
• Paragraph 7 amended by GASBS 34, ¶6; GASBS 53, ¶20 and ¶67; GASBS 72, ¶5–¶58 and ¶64–¶75; and GASBS 90, ¶5
• Paragraph 9 amended by GASBS 92, ¶13
• Paragraph 11 amended by GASBS 79, ¶4
• Paragraph 12 superseded by GASBS 59, ¶5
• Paragraph 13 amended by GASBS 34, ¶13, ¶91, and ¶106 and GASBS 81, ¶12 and ¶18
• Footnote 6 superseded by GASBS 62
• Paragraph 14 amended by GASBS 34, ¶3 and ¶112 and GASBS 35, ¶5
• Footnote 8 amended by GASBS 34, ¶112
• Paragraph 15 amended by GASBS 72, ¶81
• Paragraph 16 amended by GASBS 53, ¶19–¶21 and ¶63–¶67 and GASBS 79, ¶4–¶6
• Paragraph 17 amended by GASBS 63, ¶8
• Paragraph 18 amended by GASBS 34, ¶71, ¶106, and ¶107; GASBS 63, ¶7 and ¶8; and GASBS 84, ¶5 and ¶18
• Paragraph 19 amended by GASBS 34, ¶106 and GASBS 63, ¶8
• Paragraph 22 amended by GASBS 59, ¶5; GASBS 72, ¶5 and ¶64; GASBS 84, ¶5; and GASBS 92, ¶13

Other Interpretive Literature:

• GASBIG 2015-1
• GASBIG 2016-1

Primary Codification Section References: I50
 

Abbreviations for Accounting Pronouncements