Status of Concepts Statement No. 2

Concepts Statement No. 2
Service Efforts and Accomplishments Reporting


Status

Issued: April 1994

Effective Date: None stated

Affects:

  • No other pronouncements
Affected by:

  • Paragraph 1 amended by GASBCS 5, ¶3
  • Paragraph 2 superseded by GASBCS 5, ¶4
  • Paragraph 3 amended by GASBCS 3, ¶39 and GASBCS 5, ¶5
  • Paragraphs 4 and 5 amended by GASBCS 5, ¶3
  • Paragraph 6 superseded by GASBCS 5, ¶6
  • Figure 1 amended by GASBCS 3, ¶39
  • Paragraph 7 superseded by GASBCS 5, ¶7
  • Paragraphs 8, 9, 14, 16, 17, and 19 amended by GASBCS 5, ¶3
  • Paragraph 22 amended by GASBCS 3, ¶39
  • Paragraphs 24, 25, 30, 32, 37, 38, and 47 amended by GASBCS 5, ¶3
  • Paragraph 49 amended by GASBCS 5, ¶3, ¶5, and ¶8
  • Paragraphs 50–53 and fn18 amended by GASBCS 5, ¶8
  • Paragraphs 54 and 55 amended by GASBCS 5, ¶3
  • Paragraph 56 amended by GASBCS 5, ¶3 and ¶8
  • Paragraphs 57–66 amended by GASBCS 5, ¶3
  • Paragraph 67 amended by GASBCS 5, ¶9
  • Paragraph 68 amended by GASBCS 5, ¶10
  • Paragraphs 69–79 superseded by GASBCS 5, ¶11
  • Footnote 21 amended by GASBCS 5, ¶5
Primary Codification Section Reference: Appendix B

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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