Accounting for the Conversion of Stock Options into Incentive Stock Options as a Result of the Economic Recovery Tax Act of 1981

Status

Issued: March 1982

Effective Date:

None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.

 

Affects:

No other pronouncements

 

Affected by:

Superseded by FAS 123, paragraph 380, and FAS 123(R), paragraph D1

 

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