Guide to implementation of GASB Statement 31 on accounting and financial reporting for certain investments and for external investment pools: questions and answers
Governmental Accounting Standards Board, 1998 - Business & Economics - 57 pages
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2a7-like pools 457 deferred compensation A—No A—The A—Yes Accounting and Financial AICPA amortized cost Asset-backed securities beneﬁt pension plans bond component units cost-based measures covered by Statement debt securities deferred compensation plans deﬁned beneﬁt pension deﬁnition disclose disclosure equity securities external investment pool fair value FASB Statement ﬁnancial reporting ﬁnancial statements gains and losses GASB pronouncements governmental entities governmental external investment Implementation Guide individual investment accounts interest-earning investment contracts investment company investment income June 30 legally separate entities money market investments open-end mutual fund option contracts paragraph participating interest-earning investment Pool Investments pool participants pool sponsor pool's provisions of Statement purchased put option Q—How Q—Statement Q—What realized gains remaining maturity reported at fair reporting entity repurchase agreements revenue Risk Pools Section 457 deferred share price signiﬁcant speciﬁc sponsoring government Statement 31 require statement of operations stock rights stock warrants transactions unit investment trusts valuation value of investments