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


Issued: December 1978

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


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Superseded by FAS 123(R), paragraph D7(b)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FTB 82-2 (Superseded by FAS 123)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


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