Status of Technical Bulletin No. 97-1

Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back Option

Status

Issued: 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