Status of Interpretation No. 38

Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior Stockā€”an interpretation of APB Opinion No. 25


August 1984

Effective Date:
For grants made to employees on or after March 14, 1984 under stock option, purchase, and award plans involving junior stock

No other pronouncements

Affected by:
Paragraph 2 amended by FAS 123, paragraph 394
Paragraph 7 replaced by FAS 128, paragraph 169
Superseded by FAS 123(R), paragraph D7(c)

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