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Affected by: Superseded by GASBS 40, ¶8 and ¶9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

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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