SFAS No.123(R)results in greater international comparability in the accounting for share-based transactions.

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SFAS No.123(R) provides guidance on accounting for share-based compensation, including stock options, restricted stock, and performance-based compensation. The standards under this guideline are consistent with international accounting standards, leading to greater comparability of financial statements across countries.

SFAS No123(R)results in Greater International Comparability in the Accounting for Share-Based