Under Both IFRS and U

Multiple Choice

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