Status of Statement No. 148

Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123


Issued: December 2002

Effective Date:
For fiscal years ending after December 15, 2002, for transition guidance and annual disclosure provisions; for financial reports containing financial statements for interim periods beginning after December 15, 2002, for interim disclosure provisions


Amends APB 28, paragraph 30
Amends FAS123, paragraphs 44 and 53 and by adding paragraphs 52A and 52B
Replaces FAS123, paragraphs 45 and 52


Affected by:
Superseded by FAS 123(R), paragraph D8


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