Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back Option
StatusIssued:
December 1997
Effective Date:
For stock-based awards granted, renewed, or modified on or after January 1, 1998
Affects:
No other pronouncements
Affected by:
Paragraphs 1, 2, 5 through 10, 12 through 15, 17, 18, 20, 21, and 24 and footnotes 2, 7, and 13 and the Reference amended by FAS 123(R), paragraph D18 Paragraph 3 amended by FAS 123(R), paragraph D18(d), and FAS 123(R), paragraph D9 Paragraphs 4 and 16 amended by FAS 123(R), paragraph D9
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