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The Financial Accounting Standards Board has issued statements between:
Sexual Activity
Engaging in acts of physical intimacy or sexual intercourse between individuals.
Female Sexual Interest/Arousal Disorder
A sexual dysfunction characterized by a lack of sexual interest and/or arousal in women.
Erotic Cues
Stimuli that are sexually appealing and can trigger sexual arousal or desire.
Physical Stimulation
The process of exciting or invigorating the body or any of its parts via a physical act or input.
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