R.C.S.A. § 3-31b-10
Accounting treatment for combined investment funds
Cite as Conn. Agencies Regs. § 3-31b-10
Absent specific regulations to the contrary, all of 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.