What Is the Major Difference Between How U

question 7

Multiple Choice

What is the major difference between how U.S GAAP and IFRS handle share-based payments?

• A)U.S.GAAP rules measure SBP at fair value on the grant date; IFRS records the future option of the SBP right after the announcement
• B)U.S.GAAP rules only recognize market shares as payments; IFRS also includes goods or services paid in shares or SBP
• C)U.S.GAAP rules apply only to employee SBP; IFRS apply to all SBP,including non-employee SBP
• D)U.S.GAAP rules true up for failure to meet service,non-market vesting conditions; IFRS true up for failure to meet market conditions

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Definitions:

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Religious Ideas

Concepts, beliefs, and practices related to the divine, spiritual realms, and moral values that are integral to various religions around the world.

Jonathan Edwards

A key figure in early American history, an 18th-century preacher, theologian, and philosopher known for his role in the First Great Awakening.

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A concept in many religions referring to acts that are considered to be morally wrong or in violation of a divine law.