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 payments to 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.