Status of Statement No. 2

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  • Superseded by GASBS 32, ¶3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