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- Superseded by FAS 123(R), paragraph D7(b)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- FTB 82-2 (Superseded by FAS 123)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