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
- Provided guidance on GASBS 3, ¶67 and ¶68
- Superseded by GASBS 40, ¶8 and ¶9
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 |