Under both IFRS and U.S. GAAP, in an equity-settled share-based payment transaction, how are such payments to non-employees measured?
A. at the cost of the goods or services received
B. Both standards are silent as to the treatment of non-employees.
C. always the fair value of the equity instrument
D. at the fair value of goods or services received, if a reliable determination is availableotherwise, the fair value of the equity instrument
Answer:D
Under both IFRS and U.S. GAAP, in an equity-settled share-based payment transaction, how are such payments to non-employees measured?
A. at the cost of the goods or services received B. Both standards are silent as to the treatment of non-employees. C. always the fair value of the equity instrument D. at the fair value of goods or services received, if a reliable determination is availableotherwise, the fair value of the equity instrument