Section PS 3040 - Portfolio Investments [Archived in March 2012 on issue of Section PS 3041]

Effective date:

March 1, 1999

Published by the PSAB:

March 1999

Overview

This Section establishes standards on how to account for and report portfolio investments in government financial statements.

History of Section PS 3040

Date

Development

Comments

March 1999

New Section

This new Section recommends how to account for and report portfolio investments in government financial statements. Effective for fiscal years beginning on or after March 1, 1999.

March 2012

New Section PS 3041 Portfolio Investments issued and archiving of Section PS 3040 Portfolio Investments

New Section PS 3041 Portfolio Investments, issued, revising and replacing Section PS 3040. Section PS 3041 is effective in the period that Sections PS 2601 Foreign Currency Translation, and PS 3450 Financial Instruments, are adopted.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.