Pronouncements
Summaries / Status
Status of Statement No. 2
Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457
Status
Issued: January 1986
Effective Date:
- Financial statements for periods ending after December 15, 1986
Affects:
- Amended NCGAI 6, ¶5
- Amended GASBS 1, ¶8
Affected by:
- Superseded by GASBS 32, ¶3
- Paragraph 4 amended by GASBS 31, ¶6
- Paragraph 11 amended by GASBS 31, ¶7
- Paragraph 14 amended by GASBS 14, ¶11 and ¶63
Primary Codification Section Reference: None
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 |