Some People Argue That Since Employee Stock Options Are Usually

Some people argue that since employee stock options are usually issued at an exercise price that is less than or equal to market value when they are granted, they have no value.However IFRS requires recording them as compensation expense.The primary reason for this is:

A) to achieve proper matching.
B) they are accepted by employees as compensation.
C) the time value in the options creates economic value.
D) the entity must use employee stock options in order to compete for talent.