In an article that appeared in Business Review Weekly on 4 March 2004 (entitled Share options trap), it is stated that under AASB 2 companies must value and record as an expense any options granted to employees in exchange for their services. Previously, Australian companies recorded share-based payments in the notes to financial statements, arguing that share-based payments did not cost the company anything. REQUIRED Do you think that there is any logic to the argument that share-based payments did not cost the company anything?