Status of FASB Staff Position EITF 03-6-1

Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities


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


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