Regardless of the Form of Share-Based Compensation, the Accounting Objective

Multiple Choice

Regardless of the form of share-based compensation, the accounting objective is to record compensation expense:

A) as the book value of the compensation expensed over the vesting period.
B) as the fair value of the compensation expensed over the vesting period.
C) as the book value of the compensation expensed at the date of grant.
D) as the fair value of the compensation expensed at the date of grant.