Earnings per Share

Status

Issued:
February 1997

Effective Date:
For financial statements for both interim and annual periods ending after December 15, 1997

Affects:
Supersedes APB 15
Amends APB 18, paragraph 18
Replaces APB 18, footnote 8
Amends APB 20, paragraphs 20, 21, 42 through 44, and 46 through 48
Replaces APB 28, paragraph 30(b)
Amends APB 30, paragraph 9
Replaces APB 30, paragraph 12
Deletes APB 30, footnote 3
Supersedes AIN-APB 15, Interpretations No. 1 through 102
Supersedes AIN-APB 20, Interpretations No. 1 and 2
Amends FAS 21, paragraphs 12 and 14
Deletes FAS 21, footnote 3
Supersedes FAS 85
Replaces FAS 123, paragraphs 49, 359, and 360 and footnote 26
Amends FAS 123, paragraphs 50, 357, and 358
Deletes FAS 123, paragraph 361
Replaces FIN 28, paragraph 6
Supersedes FIN 31
Replaces FIN 38, paragraph 7
Amends FTB 79-8, paragraph 2

Affected by:
Paragraph 9 amended by FAS 160, paragraph C8(a)
Paragraph 15 amended by FAS 154, paragraph C19(c), and FAS 160, paragraph C8(b)
Paragraphs 20 through 23 amended by FAS 123(R), paragraphs D14(a), D14(b), D9, and D14(c), respectively
Paragraph 24 amended by FAS 150, paragraph C1
Paragraph 28 amended by FAS 135, paragraph 4(v)
Paragraphs 37, 148, and 149 amended by FAS 154, paragraph C19(c)
Paragraphs 41 and 54 amended by FAS 165, paragraphs B8(a) and B8(b), respectively
Paragraph 59 amended by FAS 141, paragraph E17, and FAS 141(R), paragraph E43
Paragraph 151 amended by FAS 123(R), paragraph D9
Footnote 26 deleted by FAS 160, paragraph C8(c)

AICPA Accounting Standards Executive Committee (AcSEC) Related Pronouncements:
SOP 76-3
SOP 90-7
SOP 93-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
Partially nullifies EITF Issues No. 85-18 and 90-4
Partially resolves EITF Issue No. 96-13

Interpreted by:
Paragraph 8 interpreted by EITF Topic No. D-82
Paragraph 9 interpreted by EITF Topics No. D-42, D-53, and D-82
Paragraph 26 interpreted by EITF Topic No. D-53
Paragraph 29 interpreted by EITF Topic No. D-72
Paragraph 46 and footnote 18 interpreted by EITF Topic No. D-62
Paragraphs 60 and 61 interpreted by EITF Issues No. 03-6 and 04-12
Paragraphs 61(a) and 61(b) interpreted by EITF Issue No. 07-4

Related Issues:
EITF Issues No. 84-22, 90-19, 92-3, 99-7, 00-19, 04-8, 05-1, and 09-1 and Topics No. D-15 and D-98


_____________________________
^†Note: Amendments as a result of the issuance of FAS 160 are effective for fiscal years and interim periods within those fiscal years, beginning on or after 12/15/08, for all entities that prepare consolidated financial statements (except for not-for-profit organizations).


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