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The FAS identification number given by the Financial Accounting Standards Board (FASB) to its Exposure Draft Share-Based Payment, originally issued on March 31, 2004. It amended FAS 123 and FAS 95 on the accounting for transactions involving share-based payments. FAS 123(R) is now called ASC Topic 718.
The provision eliminates the ability to account for share-based-compensation transactions with APB Opinion No. 25, Accounting For Stock Issued To Employees. It requires instead the expensing of stock options and employee stock purchase plans with a method based on fair value. Look on www.fasb.org for the latest draft of the final statement.
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