In a Share-Based Payment Transaction Like an Option,which of the Following

Multiple Choice

In a share-based payment transaction like an option,which of the following accounting treatments is incorrect?

A) An entity shall recognise the goods or services received or acquired in a share-based payment transaction when it obtains the goods or as the services are received.
B) The entity shall recognise a corresponding increase in equity if the goods or services were received in an equity-settled share-based payment transaction.
C) The entity shall recognise a corresponding increase in liability if the goods or services were acquired in a cash-settled share-based payment transaction.
D) Goods or services received or acquired in a share-based payment transaction shall be recognised as expenses.