Status of Concepts Statement No. 3

Elements of Financial Statements of Business Enterprises

Status

Issued: December 1980

Affects:: No other pronouncements

Affected by:: Superseded by CON 6, paragraph 2

Concepts Statement No. 6 replaces Concepts Statement No. 3 expanding its scope to encompass not-for-profit organizations. Below is a cross-reference list showing where paragraphs that were in Concepts Statement No. 3 may now be found in Concepts Statement No. 6.

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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