Author:

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Published: 1991

Total Pages: 92

ISBN-13:

This implementation Guide is intended to be both a learning tool and a ready reference tool. The material is presented in a question-and-answer format. Most of the Q & As were developed from technical inquiries on GASB statement no. 3, Deposits with financial institutions, investments, (including repurchase agreements), and reverse repurchase agreements, and GASB technical bulletin no. 821. Applying paragraph 68 of GASB statement 3.