How are share$-$based payment awards that are indexed to a factor in addition to the

entity's share price that is not a market, performance, or service condition $($i$.$e$.$ it is

considered an "other" condition$)$ treated? $($Select the best answer.$)$

a$.$ O The awards are treated as liability$-$classified awards and remeasured using a fair$-$

value$-$based measure as of each reporting$-$period end.

b$.$ O The awards can either be liabilty$-$ or equity$-$classified, on the basis of whether the

award can be cash$-$settled. The award may not be classified as a liability unless it is

cash$-$settled. If the "other" condition meets the definition of a "nonvesting"

condition, it should be reflected in the fair$-$value$-$based measurement of the award.

c$.$ O The awards are always treated as an equity$-$classified award regardless of the

factors to which they are indexed.

d$.$ O The awards are treated as a liability$-$classified award and measured at a grant$-$date

fair$-$value$-$based measurement of the award.