Accounting treatment for combined investment funds
Regulations of Connecticut State Agencies
Regulations of Connecticut State Agencies
Absent specific regulations to the contrary, all accounting for the combined investment funds shall follow Generally Accepted Accounting Principles (GAAP) as promulgated under the direction of the Financial Accounting Foundation. Preference shall be given to Government Accounting Standards Board pronouncements where applicable. (Effective April 19, 1991; Amended September 13, 2016 )
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