Status of Interpretation No. 5

Applicability of FASB Statement No. 2 to Development Stage Enterprises—an interpretation of FASB Statement No. 2


Issued: February 1975

Effective Date:
March 31, 1975 for fiscal periods beginning on or after January 1, 1975


No other pronouncements


Affected by:
Superseded by FAS 7, paragraph 6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