Under USGAAP,with Respect to Equity-Settled Share-Based Payments,if the Fair Value of of the Equity

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