Status of Interpretation No. 6
Status of Interpretation No. 6
Applicability of FASB Statement No. 2 to Computer Software—an interpretation of FASB Statement No. 2
Status
Issued: February 1975
- Effective Date:
- For fiscal years beginning on or after April 1, 1975
- Affects:
- No other pronouncements
- Affected by:
- Paragraphs 3, 6, and 8 amended by FAS 86, paragraphs 14(a), 14(b), and 14(d), respectively
- Paragraphs 7 and 9 deleted by FAS 86, paragraph 14(c)
- Other Interpretive Pronouncement:
- FTB 79-2 (Superseded by FAS 86)
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:
- Related Pronouncement:
- SOP 98-1
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