ERIC Number: EJ342514
Record Type: Journal
Publication Date: 1986
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
GASB Statement No. 3 Guides Deposits, Investments.
Barker, Linda A.
School Business Affairs, v52 n10 p19-21 Oct 1986
Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15, 1986. (MLH)
Descriptors: Accounting, Elementary Secondary Education, Risk, School Accounting, School Districts, School Funds
Publication Type: Journal Articles; Reports - Evaluative; Guides - Non-Classroom
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
