Accounting treatment for combined investment funds

Regulations of Connecticut State Agencies

Section: 3-31b-10

Jurisdiction: CT

Bluebook Citation: Conn. Agencies Regs. § 3-31b-10

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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