Status of Concepts Statement No. 3

Elements of Financial Statements of Business Enterprises


Issued: December 1980

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Superseded by CON 6, paragraph 2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.


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