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To: Charles Hughes who wrote (17366)2/10/1998 6:39:00 PM
From: Daniel Schuh  Read Replies (1) | Respond to of 24154
 
Chaz, a stab in the dark at www.fasb.com turned up this, which seems to be a little older than expected: rutgers.edu

Statement No. 123 Accounting for Stock-Based Compensation (Issue Date 10/95)

A status thing 1 level up says

Effective Date: For fiscal years beginning after December 15, 1995 (http://www.rutgers.edu/Accounting/raw/fasb/st/status/fas123.htm)

Beats me, I'm sure the resident financial engineer will have some explanation about how this is all irrelevant when it comes to the greatest company in the history of the known universe.

Cheers, Dan.