ELEMENTS OF FINANCIAL STATEMENTS
A REPLACEMENT OF FASB CONCEPTS STATEMENT NO. 3 (INCORPORATING AN AMENDMENT OF FASB CONCEPTS STATEMENT NO. 2)
Status
Issued: December 1985
- Affects:
- Replaces CON 2, paragraph 4 and footnote 2
- Supersedes CON 3
- 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