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Text of Revised Statement of Financial Accounting Standards No. 123: Share-Based Payment (PDF)
Financial Accounting Standards Board [FASB] 
[Official Guidance] Dec. 16, 2004
Excerpt: Over the last few years, approximately 750 public companies have voluntarily adopted or announced their intention to adopt Statement 123's fair-value-based method of accounting for share-based payment transactions with employees. Other companies continue to use Opinion 25's intrinsic value method.... By requiring the fair-value-based method for all public entities, this Statement eliminates an alternative accounting method ...
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