Status of FASB Staff Position FAS123(R)-1

Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No. 123(R)


Date Posted: August 31, 2005

Amends FAS133, paragraph 11(b)
Supersedes FSP EITF 00-19-1


Affected by:
Paragraph 5 amended by FSP FAS 123(R)-5, paragraph 4

Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issue:
EITF Topic No. D-98


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