FASB: Status of Interpretation 31

Status of Interpretation No. 31

Treatment of Stock Compensation Plans in EPS Computations—an interpretation of APB Opinion No. 15 and a modification of FASB Interpretation No. 28

Status

Issued: February 1980

Effective Date:
For fiscal years beginning after December 15, 1979

Affects:
Amends FIN 28, paragraph 6
Amends AIN-APB 15, Interpretation No. 82 and footnotes 38 through 42

Affected by:
Footnote 1 amended by FAS 96, paragraph 205(x); FAS 109, paragraph 288(z); and FAS 123, paragraph 393
Superseded by FAS 128, paragraph 160(e)

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

Additional Details