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

Question

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Under U.S. GAAP, for equity-settled share-based payments, the fair value of the equity instruments granted is typically determined at the grant date, which is the earlier of the date a commitment for performance by the counterparty is reached or the date the counterparty’s service is complete.

Under US GAAP, with Respect to Equity-Settled Share-Based Payments, If the the Fair