Examlex
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:
Form of Capital
Various types of economic resources used by businesses to fund and operate their activities, including financial, social, or physical assets.
Technology
The use of scientific understanding to achieve practical goals, particularly within industrial sectors.
Factors of Production
The resources used in the production of goods and services, traditionally classified into land, labor, capital, and sometimes entrepreneurship.
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