Pronouncements

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:

  • 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  • Paragraph 2 superseded by GASBCS 5, ¶4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  • Paragraph 6 superseded by GASBCS 5, ¶6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  • Paragraph 7 superseded by GASBCS 5, ¶7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 and 9 amended by GASBCS 5, ¶3
  • Paragraph 14 amended by GASBCS 5, ¶3
  • Paragraphs 16 and 17 amended by GASBCS 5, ¶3
  • Paragraph 19 amended by GASBCS 5, ¶3
  • Paragraph 22 amended by GASBCS 3, ¶39
  • Paragraphs 24 and 25 amended by GASBCS 5, ¶3
  • Paragraph 30 amended by GASBCS 5, ¶3
  • Paragraph 32 amended by GASBCS 5, ¶3
  • Paragraphs 37 and 38 amended by GASBCS 5, ¶3
  • Paragraph 47 amended by GASBCS 5, ¶3
  • Paragraph 49 amended by GASBCS 5, ¶3, ¶5, and ¶8
  • Paragraph 50 amended by GASBCS 5, ¶8
  • Footnote 18 amended by GASBCS 5, ¶8
  • Paragraphs 51–53 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  • Paragraphs 69–79 superseded by GASBCS 5, ¶11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
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