Status of Concepts Statement No. 8

Conceptual Framework for Financial Reporting


Issued: September 2010
Chapter 1, The Objective of General Purpose Financial Reporting, September 2010

Chapter 3, Qualitative Characteristics of Useful Financial Information, September 2010

Chapter 1 supersedes CON 1
Chapter 3 supersedes CON 2


Affected by:
No other pronouncements


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