Accounting for Stock-Based Compensation

Status

Issued:
October 1995

Effective Date:
For fiscal years beginning after December 15, 1995

Affects:
Amends ARB 43, Chapter 13B, paragraphs 2
Deletes ARB 43, Chapter 13B, paragraph 15
Amends APB 25, paragraph 4
Replaces APB 25, paragraph 19
Deletes APB 25, footnote 5
Replaces APB 29, footnote 4
Amends AIN-APB 25, Interpretation No. 1
Amends FAS 5, paragraph 7
Amends FAS 21, footnote 3
Amends FAS 43, paragraph 2
Amends FAS 105, paragraph 14(c)
Amends FAS 107, paragraph 8(a)
Amends FAS 109, paragraph 36(e)
Amends FAS 112, paragraphs 5(d) and 9
Amends FIN 28, paragraph 2
Amends FIN 31, footnote 1
Amends FIN 38, paragraph 2<<br/> Supersedes FTB 82-2

Affected by:
Paragraphs 8 and 36 amended by FAS 141, paragraph E16
Paragraph 9 amended by FAS 144, paragraph C15
Paragraph 44 amended by FAS 148, paragraph 2(d)
Paragraph 45 replaced by FAS 148, paragraph 2(e)
Paragraph 49 replaced by FAS 128, paragraph 167(a)
Paragraph 49 amended by FAS 135, paragraph 4(u)
Paragraphs 50 and 357 amended by FAS 128, paragraphs 167(b) and 167(c), respectively
Paragraph 52 replaced by FAS 148, paragraph 2(a)
Paragraph 52A and 52B added by FAS 148, paragraphs 2(b) and 2(c), respectively
Paragraph 53 amended by FAS 148, paragraph 2(f)
Paragraph 358 amended by FAS 128, paragraph 167(d), and FAS 135, paragraph 4(u)
Paragraph 359 and footnote 26 replaced by FAS 128, paragraph 167(e)
Paragraph 359 amended by FAS 135, paragraph 4(u)
Paragraph 360 replaced by FAS 128, paragraph 167(f)
Paragraph 361 deleted by FAS 128, paragraph 167(g)
Superseded by FAS 123(R), paragraph D6

Other Interpretive Pronouncement:
FTB 97-1

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:
SOP 76-3
SOP 93-6
SOP 94-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
EITF Issue No. 84-8

Interpreted by:
Paragraph 8 interpreted by EITF Issues No. 96-18 and 97-2
Paragraphs 9 and 10 interpreted by EITF Issue No. 96-18
Paragraph 11 interpreted by EITF Issue No. 97-2

Related Issues:
EITF Issues No. 97-12, 00-8, 00-12, 00-15, 00-16, 00-18, and 01-1 and Topics No. D-83 and D-90


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