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Affected by: Superseded by GASBS 40, ¶8 and ¶9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