Status of Concepts Statement No. 2

Qualitative Characteristics of Accounting Information

Status

Issued: May 1980
 

Affects:
No other pronouncements

 


Affected by:
Paragraph 4 and footnote 2 replaced by CON 6
Superseded by CON 8, Chapter 3

 


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