Status of Technical Bulletin No. 97-1

Technical Bulletin No. 97-1
Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company Transactions


Status

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  • Superseded by GASBS 40, ¶8 and ¶9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

STANDARDS & GUIDANCE

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