Question: Compensation cost for a share-based payment to employees that is classified as a liability is measured as a. The change in fair value of the
Compensation cost for a share-based payment to employees that is classified as a liability is measured as
a. The change in fair value of the instrument for each reporting period.
b. The total fair value at grant date.
c. The present value of cash payments due over the life of the grant.
d. The actual cash outlay for the period.
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