Which of the following should normally be accounted for under the fair value method?
A) share option plan with share appreciation rights
B) fixed share option plan
C) performance-based share option plan
D) All of these answer choices would normally be accounted for under the fair value method.

Question

Quizplus · Accepted Answer

All of these share-based compensation plans (share option plan with share appreciation rights, fixed share option plan, and performance-based share option plan) are typically accounted for using the fair value method. This approach involves estimating the value of the options at the grant date and recognizing expense over the vesting period.

Which of the Following Should Normally Be Accounted for Under