Status of Interpretation No. 44

Accounting for Certain Transactions involving Stock Compensation—an interpretation of APB Opinion No. 25


Issued: March 2000

Effective Date:
July 1, 2000


No other pronouncements


Affected by:
Paragraphs 81 and 82 deleted by FAS 141, paragraph E22(a)
Paragraphs 83 and 84 amended by FAS 141, paragraphs E22(b) and E22(c), respectively
Superseded FAS 123(R), paragraph D7(d)


Issues Discussed by FASB Emerging Issues Task Force (EITF)


Modifies EITF Issues No. 84-18 and 97-5
Nullifies EITF Issues No. 87-6, 87-33, 90-9, and 94-6
Partially nullifies EITF Issue No. 90-7


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 00-12, 00-23, and 02-8 and Topic No. D-91


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