How Should Stock Options Be Accounted for Under IASB Standard

Multiple Choice

How should stock options be accounted for under IASB standard on stock options (IFRS 2) ?

A) Since their value is not determinable until a future date, they are not recorded, but only disclosed in the notes to the financial statements.
B) A compensation expense is recorded based on the value of the options expected to vest as of the date the options are granted.
C) An expense is recorded only if a market value for the options exists on the date the options are granted.
D) The options are recorded as a liability for the value of the stock at the exercise date.