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Superseded by CON 8, Chapter 3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