Status of Statement No. 123 (revised 2004)

Share-Based Payment

Status

Issued: December 2004
 

Effective Date:
For public entities that do not file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after June 15, 2005; for public entities that file as small business issuers—as of the beginning of the first interim or annual reporting period that begins after December 15, 2005; for nonpublic entities—as of the beginning of the first annual reporting period that begins after December 15, 2005

Affects:
Deletes ARB 43, Chapter 13B
Supersedes APB 25
Deletes APB 28, paragraph 30(j) and footnote 8
Amends APB 29, footnote 4
Supersedes AIN-APB 25, Interpretation No. 1
Amends FAS 5, paragraph 7
Amends FAS 43, paragraph 2(d)
Amends FAS 95, paragraphs 19, 23, and 27
Amends FAS 107, paragraph 8(a)
Amends FAS 109, paragraph 36(e)
Amends FAS 112, paragraph 5(d)
Supersedes FAS 123
Amends FAS 128, paragraphs 20 through 23 and 151 and footnotes 12 and 13
Replaces FAS 128, paragraphs 157 through 159
Amends FAS 133, paragraph 11(b)
Supersedes FAS 148
Amends FAS 150, paragraphs 17 and D1
Supersedes FIN 28
Supersedes FIN 38
Supersedes FIN 44
Amends FIN 46(R), footnotes 18 and 23
Supersedes FTB 82-2
Amends FTB 97-1, the Reference, paragraphs 1 through 3, 5 through 10, 12 through 15, 17, 18, 20, 21, and 24 and footnotes 2, 7, and 13

Affected by:
Paragraph 4 amended by FAS 141(R), paragraph E25
Paragraphs 32 and A229 amended by FSP FAS 123(R)-4, paragraph A1
Paragraphs 38 and A23 amended by FAS 154, paragraph C13
Paragraphs A102, A170, A240(d)(1), and E1 amended by FSP FAS 123(R)-6, paragraphs 8, 10 4, and 12, respectively
Paragraph E1 effectively amended by FAS 159, paragraph C2

Other Interpretive Releases:
FASB Staff Positions FAS 123(R)-1 through FAS 123(R)-6

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*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

 


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