Status of Statement No. 128
Status of Statement No. 128
Earnings per Share
Status
Issued: February 1997
- Effective Date:
- For financial statements for both interim and annual periods ending after December 15, 1997
- Affects:
- Supersedes APB 15
- Amends APB 18, paragraph 18
- Replaces APB 18, footnote 8
- Amends APB 20, paragraphs 20, 21, 42 through 44, and 46 through 48
- Replaces APB 28, paragraph 30(b)
- Amends APB 30, paragraph 9
- Replaces APB 30, paragraph 12
- Deletes APB 30, footnote 3
- Supersedes AIN-APB 15, Interpretations No. 1 through 102
- Supersedes AIN-APB 20, Interpretations No. 1 and 2
- Amends FAS 21, paragraphs 12 and 14
- Deletes FAS 21, footnote 3
- Supersedes FAS 85
- Replaces FAS 123, paragraphs 49, 359, and 360 and footnote 26
- Amends FAS 123, paragraphs 50, 357, and 358
- Deletes FAS 123, paragraph 361
- Replaces FIN 28, paragraph 6
- Supersedes FIN 31
- Replaces FIN 38, paragraph 7
- Amends FTB 79-8, paragraph 2
- Affected by:
- Paragraph 9 amended by FAS 160, paragraph C8(a)
- Paragraph 15 amended by FAS 154, paragraph C19(c), and FAS 160, paragraph C8(b)
- Paragraphs 20 through 23 amended by FAS 123(R), paragraphs D14(a), D14(b), D9, and D14(c), respectively
- Paragraph 24 amended by FAS 150, paragraph C1
- Paragraph 28 amended by FAS 135, paragraph 4(v)
- Paragraphs 37, 148, and 149 amended by FAS 154, paragraph C19(c)
- Paragraphs 41 and 54 amended by FAS 165, paragraphs B8(a) and B8(b), respectively
- Paragraph 59 amended by FAS 141, paragraph E17, and FAS 141(R), paragraph E43
- Paragraph 151 amended by FAS 123(R), paragraph D9
- Paragraph 156 amended by FAS 160, paragraph C8(d)
- Paragraphs 157 through 159 replaced by FAS 123(R), paragraph D14(d)
- Paragraph 171 amended by FAS 145, paragraph 9(i)
- Footnotes 12 and 13 amended by FAS 123(R), paragraphs D14(a) and D14(b)
- Footnote 26 deleted by FAS 160, paragraph C8(c)
AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncements:
- SOP 76-3
- SOP 90-7
- SOP 93-6
Issues Discussed by FASB Emerging Issues Task Force (EITF)- Affects:
- Partially nullifies EITF Issues No. 85-18 and 90-4
- Partially resolves EITF Issue No. 96-13
Interpreted by:- Paragraph 8 interpreted by EITF Topic No. D-82
- Paragraph 9 interpreted by EITF Topics No. D-42, D-53, and D-82
- Paragraph 26 interpreted by EITF Topic No. D-53
- Paragraph 29 interpreted by EITF Topic No. D-72
- Paragraph 46 and footnote 18 interpreted by EITF Topic No. D-62
- Paragraphs 60 and 61 interpreted by EITF Issues No. 03-6 and 04-12
- Paragraphs 61(a) and 61(b) interpreted by EITF Issue No. 07-4
Related Issues:- EITF Issues No. 84-22, 90-19, 92-3, 99-7, 00-19, 04-8, 05-1, and 09-1 and Topics No. D-15 and D-98
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†Note: Amendments as a result of the issuance of FAS 160 are effective for fiscal years and interim periods within those fiscal years, beginning on or after 12/15/08, for all entities that prepare consolidated financial statements (except for not-for-profit organizations).
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