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Financial Accounting Standards Board
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=== Stock options === The FASB issued a statement on ''Share Based Payments'' (statement 123(R)) in 2004, developed jointly with the IASB.<ref name="123(R)">{{cite web|title=FAS 123 (Revised 2004) (as issued)|url=http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220124271&acceptedDisclaimer=true|website=www.fasb.org|access-date=26 April 2018|page=iii}}</ref> This standard update requires companies to identify the cost of share-based payments (e.g., restricted share plans, employee share purchase plans, performance-based awards, share appreciation rights, and stock options) within their financials.<ref name="123(R)"/> The FASB updated this reporting standard with the goal of improving comparability, relevance and reliability of financial information.<ref name="Expense options">{{cite web|title=FASB: Companies Must Expense Options|url=https://www.accountingweb.com/practice/practice-excellence/fasb-companies-must-expense-options|website=AccountingWEB|access-date=1 November 2017|language=en-gb|date=17 December 2004}}</ref>
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