Question: Under both IFRS and U . S . GAAP, in an equity - settled share - based payment transaction, how are such payments to non

Under both IFRS and U.S. GAAP, in an equity-settled share-based payment transaction, how are such payments to non-employees measured?
At the cost of the goods or services received.
Both standards are silent as to the treatment of payments to non-employees.
Always the fair value of the equity instrument.
At the fair value of goods or services received, if a reliable determination is available-otherwise, the fair value of the equity instrument.
Under both IFRS and U . S . GAAP, in an equity -

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