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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.
See also the FAQs on this website about the impact of mandatory expensing on stock options and employee stock purchase plans.
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