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Superseded by FAS 123, paragraph 380, and FAS 123(R), paragraph D1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