Status of Statement No. 123 (revised 2004)

Share-Based Payment

Status

Issued: December 2004

Effective Date:

For public entities that do not file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after June 15, 2005; for public entities that file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after December 15, 2005; for nonpublic entities—as of the beginning of the first annual reporting period that begins after December 15, 2005

Affects:

Deletes ARB 43, Chapter 13B

Supersedes APB 25

Deletes APB 28, paragraph 30(j) and footnote 8

Amends APB 29, footnote 4

Supersedes AIN-APB 25, Interpretation No. 1

Amends FAS 5, paragraph 7

Amends FAS 43, paragraph 2(d)

Amends FAS 95, paragraphs 19, 23, and 27

Amends FAS 107, paragraph 8(a)

Amends FAS 109, paragraph 36(e)

Amends FAS 112, paragraphs 5(d) and 9

Supersedes FAS 123

Amends FAS 128, paragraphs 20 through 23 and 151 and footnotes 12 and 13

Replaces FAS 128, paragraphs 157 through 159

Amends FAS 133, paragraph 11(b)

Supersedes FAS 148

Amends FAS 150, paragraphs 17 and D1

Supersedes FIN 28

Supersedes FIN 38

Supersedes FIN 44

Amends FIN 46(R), footnotes 18 and 23

Supersedes FTB 82-2

Amends FTB 97-1, the Reference, paragraphs 1 through 3, 5 through 10, 12 through 15, 17, 18, 20, 21, and 24 and footnotes 2, 7, and 13

Affected by:

Paragraphs 32 and A229 amended by FSP FAS123(R)-4, paragraph A1

Paragraphs 38 and A23 amended by FAS 154, paragraph C13

Paragraphs A102, A170, A240(d)(1), and E1 amended by FSP FAS 123(R)-6, paragraphs 8, 10, 4, and 12, respectively

Paragraph E1 effectively amended by FAS 159, paragraph C2

Other Interpretive Releases:

FASB Staff Position FAS 123(R)-1 through FAS 123(R)-6

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 76-3

SOP 93-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

Nullifies EITF Issues No. 84-13, 84-18, 84-34, 85-45, 87-23, 88-6, 90-7, 95-16, 97-5, 97-12, 00-15, and 00-23 and Topics No. D-18, D-91, and D-93

Resolves EITF Issue No. 84-8

Interpreted by:

No EITF Issues

Related Issues:

EITF Issues No. 96-18, 97-2, 97-14, 00-8, 00-12, 00-16, 00-18, 00-19, 01-1, 01-6, 02-8, and 06-11 and Topics No. D-83, D-90, and D-98

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides