What Is the Major Difference Between How U

Multiple Choice

What is the major difference between how U.S GAAP and IFRS handle share-based payments?

A) U.S.GAAP rules measure SBP at fair value on the grant date; IFRS records the future option of the SBP right after the announcement
B) U.S.GAAP rules only recognize market shares as payments; IFRS also includes goods or services paid in shares or SBP
C) U.S.GAAP rules apply only to employee SBP; IFRS apply to all SBP,including non-employee SBP
D) U.S.GAAP rules true up for failure to meet service,non-market vesting conditions; IFRS true up for failure to meet market conditions