Status of Interpretation No. 6

Applicability of FASB Statement No. 2 to Computer Software—an interpretation of FASB Statement No. 2


Issued: February 1975

Effective Date:
For fiscal years beginning on or after April 1, 1975


No other pronouncements


Affected by:
Paragraphs 3, 6, and 8 amended by FAS 86, paragraphs 14(a), 14(b), and 14(d), respectively
Paragraphs 7 and 9 deleted by FAS 86, paragraph 14(c)


Other Interpretive Pronouncement:
FTB 79-2 (Superseded by FAS 86)


AICPA Accounting Standards Executive Committee (AcSEC)


Related Pronouncement:
SOP 98-1


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