Which of the Following Is an Acceptable Measure of Fair

Multiple Choice

Which of the following is an acceptable measure of fair value of the equity instruments granted?

A) cost of the equity instrument at initial recognition
B) valuation technique used to estimate what the price of the equity instruments would have been on the measurement date in an arm's length transaction between knowledgeable, willing parties.
C) fair value of a similar equity instrument
D) net realisable value of the equity instrument