Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities
Status
Date Posted:
June 16, 2008
- Effective Date:
- For financial statements issued for fiscal years beginning after December 15, 2008, and interim periods within those years; early adoption is prohibited
- Affects:
- No other pronouncements
- Affected by:
- No other pronouncements
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