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FASB Statement 123(R) — Share-Based Payment

Historical FASB pronouncement establishing the fair value based share payment architecture later codified in Topic 718.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Statement 123(R) historical text
Relevant parts
Summary and measurement and recognition architecture
Currency
superseded · checked Aug 8, 2026

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Statement 123(R) supplies historical architecture for fair-value-based recognition of share-based payment cost. It is used for orientation and basis, not as current paragraph-level authority.