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The organization in the United States that sets Generally Accepted Accounting Principles (GAAP), the standards that apply to a wide range of corporate accounting and financial disclosures (including those for stock compensation). The FASB's accounting rule for stock compensation is ASC Topic 718 (formerly called FAS 123(R)). See another section of this website for more on the role of the FASB in stock option expensing and valuation.
Outside the United States, the major accounting standard-setter is the International Accounting Standards Board (IASB).
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