How does U.S. GAAP differ from IFRS with respect to cash-settled share-based payments?
A. S. GAAP always treats such payments as a liability.
B. S. GAAP offers the option to treat such payments as either a liability or equity.
C. IFRS and U.S. GAAP follow the same approach with respect to such payments.
D. S. GAAP, under certain circumstances, may treat such payments as equity.
Answer:D
How does U.S. GAAP differ from IFRS with respect to cash-settled share-based payments?
A. S. GAAP always treats such payments as a liability. B. S. GAAP offers the option to treat such payments as either a liability or equity. C. IFRS and U.S. GAAP follow the same approach with respect to such payments. D. S. GAAP, under certain circumstances, may treat such payments as equity.