Under US GAAP, with Respect to Equity-Settled Share-Based Payments, If the the Fair

Multiple Choice

Under U.S. GAAP, with respect to equity-settled share-based payments, if the fair value of the equity instrument is used, the value is determined:

A) at the earlier of the date a commitment for performance is reached or the date the services are actually completed.
B) at the date the services are actually completed.
C) at the date a commitment for performance is reached.
D) None of the above