12CASH AND INVESTMENTS—VALUATION AND DISCLOSURES
- Introduction
- Valuation of Investments
- GASB Statement No. 52—Land and Other Real Estate Held as Investments by Endowments
- Specific Application of the Requirements of GASBS 31
- Compliance with Amortized Cost Criteria
- Portfolio Maturity Requirements
- Portfolio Quality Requirements
- Portfolio Diversification Requirements
- Portfolio Liquidity Requirements
- Shadow Pricing Requirements
- Accounting and Financial Reporting for Participants in External Investment Pools
- Disclosures
- Financial Reporting Requirements
- Required Disclosures
- Deposits and Investment Risk Disclosures
- New Fair Value Measurement and Application Standard
- Valuation Techniques and Approaches
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