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