Status of Concepts Statement No. 3
Status of Concepts Statement No. 3
Elements of Financial Statements of Business Enterprises
Status
Issued: December 1980
- Affects:
- No other pronouncements
-
- Affected by:
- Superseded by CON 6, paragraph 2
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