Under both IFRS and U.S.GAAP,in an equity-settled share-based payment transaction,how are such payments to non-employees measured?
A)at the cost of the goods or services received
B)Both standards are silent as to the treatment of non-employees.
C)always the fair value of the equity instrument
D)at the fair value of goods or services received,if a reliable determination is available-otherwise,the fair value of the equity instrument

Question

Quizplus · Accepted Answer

Both IFRS and U.S. GAAP require that in an equity-settled share-based payment transaction to non-employees, the fair value of goods or services received should be measured if a reliable determination is available. Otherwise, the fair value of the equity instrument should be used. This is consistent with the treatment of equity-settled share-based payments to employees.

Under Both IFRS and U