Status of FASB Staff Position FAS123(R)-4

FASB: Status of Staff Position FAS123(R)-4

Status of FASB Staff Position FAS123(R)-4

Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent Event

Status

Date Posted: February 3, 2006

Affects:
Amends FAS 123(R), paragraphs 32 and A229

Affected by:
No other pronouncements

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