In relation to equity instruments granted by an entity where the entity makes modifications to the terms and conditions attaching to the grant:
A) if the modification occurs during the vesting period, the incremental fair value is recognised immediately.
B) terms or conditions may not be modified in a manner that is not beneficial to the employee.
C) where the exercise price of options is modified, the fair value of the options changes.
D) the incremental fair value is measured as the difference between the fair value of the modified instrument, estimated at the date of modification and that of the original equity instrument, estimated at the date of original granting.

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The Answer of In relation to equity instruments granted by an entity where the entity makes modifications to the terms and conditions attaching to the grant:
A) if the modification occurs during the vesting period, the incremental fair value is recognised immediately.
B) terms or conditions may not be modified in a manner that is not beneficial to the employee.
C) where the exercise price of options is modified, the fair value of the options changes.
D) the incremental fair value is measured as the difference between the fair value of the modified instrument, estimated at the date of modification and that of the original equity instrument, estimated at the date of original granting.

In Relation to Equity Instruments Granted by an Entity Where