Status of Interpretation No. 28

Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans—an interpretation of APB Opinions No. 15 and 25

Status

Issued: December 1978

Effective Date:

For awards granted in fiscal years beginning after December 15, 1978

Affects:

No other pronouncements

Affected by:

Paragraph 2 amended by FAS 123, paragraph 392

Paragraph 6 amended by FIN 31, paragraph 2

Paragraph 6 replaced by FAS 128, paragraph 168

Superseded by FAS 123(R), paragraph D7(b)

Other Interpretive Pronouncement:

FTB 82-2 (Superseded by FAS 123)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

Paragraph 2 interpreted by EITF Issue No. 84-18

Paragraph 5 interpreted by EITF Topic No. D-18

Related Issues:

EITF Issues No. 97-5 and 00-23

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