Under U.S. GAAP, with respect to equity-settled share-based payments, if the fair value of the equity instrument is used, the value is determined:
A. at the earlier of the date a commitment for performance is reached or the date the services are actually completed.
B. at the date the services are actually completed.
C. at the date a commitment for performance is reached.
D. none of the above
Answer:A
Under U.S. GAAP, with respect to equity-settled share-based payments, if the fair value of the equity instrument is used, the value is determined:
A. at the earlier of the date a commitment for performance is reached or the date the services are actually completed. B. at the date the services are actually completed. C. at the date a commitment for performance is reached. D. none of the above