What does the 2004 rule of the Financial Accounting Standards Board require regarding the reporting of stock option awards?

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The 2004 rule of the Financial Accounting Standards Board requires that stock option awards be treated as an expense and included in the financial statements. This is known as the "share-based payment" or "stock options" accounting standard, also referred to as FASB ASC Topic 718. Disclosing in footnotes is no longer sufficient; the actual expense must now be recorded on the income statement.

What Does the 2004 Rule of the Financial Accounting Standards