Status of Interpretation No. 28

FASB: Status of Interpretation 28

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Superseded by FAS 123(R), paragraph D7(b)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FTB 82-2 (Superseded by FAS 123)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

STANDARDS