Status of Statement No. 148

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

Status

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

 

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Superseded by FAS 123(R), paragraph D8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