Summaries / Status

Status of Concepts Statement No. 2
Service Efforts and Accomplishments


Status

Issued: April 1994

Effective Date: None stated

Affects: No other pronouncements

Affected by:

  • Figure 1 and paragraphs 3 and 22 amended by GASBCS 3, ¶39

Primary Codification Section Reference: Appendix B



Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides