Status of Statement No. 2

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  • Superseded by GASBS 32, ¶3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
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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