Status of Concepts Statement No. 2
Status of Concepts Statement No. 2
Qualitative Characteristics of Accounting Information
Status
Issued: May 1980
- Affects:
- No other pronouncements
-
- Affected by:
- Paragraph 4 and footnote 2 replaced by CON 6
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides