The fair value of equity instruments granted to employees should be measured at the date when the employee sells the shares.

Name: The fair value of equity instruments granted to employees should be measured at the date when the employee sells the shares.
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Quizplus · Accepted Answer

The fair value of equity instruments granted to employees should be measured at the grant date, not at the date when the employee sells the shares. This is in accordance with accounting standards such as IFRS 2 and ASC 718.

The Fair Value of Equity Instruments Granted to Employees Should