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APB 25

Before the Financial Accounting Standards Board issued FAS 123(R) (now called ASC Topic 718), its practice bulletin APB 25 set forth accounting rules on stock compensation granted to employees. APB 25 required companies to report equity grants in a footnote that showed the pro forma numbers for net income, along with what the basic and diluted earnings per share would be had the stock options been expensed in the income statement.

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