Accounting for Stock Issued to Acquire the Results of a Research and Development Arrangement
StatusIssued:
March 1984
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Paragraph 6 amended by FAS 141, paragraph E23; FAS 141(R), paragraph E36; and FAS 164, paragraph E20
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