Status of Concepts Statement No. 2

Qualitative Characteristics of Accounting Information


Issued: May 1980

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