Status of Interpretation No. 5

Applicability of FASB Statement No. 2 to Development Stage Enterprises—an interpretation of FASB Statement No. 2

Status

Issued: February 1975
 

Effective Date:
March 31, 1975 for fiscal periods beginning on or after January 1, 1975

 

Affects:
No other pronouncements

 

Affected by:
Superseded by FAS 7, paragraph 6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