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- Superseded by FAS 7, paragraph 6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