The Accounting Method Required for Share-Based Compensation Arrangements Is A)I
B)II
C)III
D)IV

The accounting method required for share-based compensation arrangements is $\begin{array}{lll}& \text {Under IFRS}& \text {Under GAAP}\\ \text { I. } & \text { intrinsic method } & \text { intrinsic method } \\\text { II. } & \text { intrinsic method } & \text { fair value method } \\\text { III. } & \text { fair value method } & \text { intrinsic method }\end{array}$

A) I
B) II
C) III
D) IV