Status of Statement No. 128

Earnings per Share

Status

Issued: February 1997

Effective Date: For financial statements for both interim and annual periods ending after December 15, 1997

Affects:

Supersedes APB 15

Amends APB 18, paragraph 18

Replaces APB 18, footnote 8

Amends APB 20, paragraphs 20, 21, 42 through 44, and 46 through 48

Replaces APB 28, paragraph 30(b)

Amends APB 30, paragraph 9

Replaces APB 30, paragraph 12

Deletes APB 30, footnote 3

Supersedes AIN-APB 15, Interpretations No. 1 through 102

Supersedes AIN-APB 20, Interpretations No. 1 and 2

Amends FAS 21, paragraphs 12 and 14

Deletes FAS 21, footnote 3

Supersedes FAS 85

Replaces FAS 123, paragraphs 49, 359, and 360 and footnote 26

Amends FAS 123, paragraphs 50, 357, and 358

Deletes FAS 123, paragraph 361

Replaces FIN 28, paragraph 6

Supersedes FIN 31

Replaces FIN 38, paragraph 7

Amends FTB 79-8, paragraph 2

Affected by:

Paragraphs 15, 37, 148, and 149 amended by FAS 154, paragraph C19(c)

Paragraphs 20 through 23 amended by FAS 123(R), paragraphs D14(a), D14(b), D9, and D14(c), respectively

Paragraph 24 amended by FAS 150, paragraph C1

Paragraph 28 amended by FAS 135, paragraph 4(v)

Paragraph 59 amended by FAS 141, paragraph E17

Paragraph 151 amended by FAS 123(R), paragraph D9

Paragraphs 157 through 159 replaced by FAS 123(R), paragraph D14(d)

Paragraph 171 amended by FAS 145, paragraph 9(i)

Footnotes 12 and 13 amended by FAS 123(R), paragraphs D14(a) and D14(b)

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 76-3

SOP 90-7

SOP 93-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

Partially nullifies EITF Issues No. 85-18 and 90-4

Partially resolves EITF Issue No. 96-13

Interpreted by:

Paragraph 8 interpreted by EITF Topic No. D-82

Paragraph 9 interpreted by EITF Topics No. D-42, D-53, and D-82

Paragraph 26 interpreted by EITF Topic No. D-53

Paragraph 29 interpreted by EITF Topic No. D-72

Paragraph 46 and footnote 18 interpreted by EITF Topic No. D-62

Paragraphs 60 and 61 interpreted by EITF Issues No. 03-6 and 04-12

Related Issues:

EITF Issues No. 84-22, 90-19, 92-3, 99-7, 00-19, 04-8, 05-1, and 07-4 and Topics No. D-15 and D-98

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