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- Superseded by FAS 123, paragraph 380, and FAS 123(R), paragraph D1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