Status of Interpretation No. 38
Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior Stock—an interpretation of APB Opinion No. 25
Status
Issued: August 1984
- Effective Date:
- For grants made to employees on or after March 14, 1984 under stock option, purchase, and award plans involving junior stock
- Affects:
- No other pronouncements
- Affected by:
- Paragraph 2 amended by FAS 123, paragraph 394
- Paragraph 7 replaced by FAS 128, paragraph 169
- Superseded by FAS 123(R), paragraph D7(c)
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