Status of Interpretation No. 38

FASB: Status of Interpretation 38

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Superseded by FAS 123(R), paragraph D7(c)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

STANDARDS