What is the most important accounting objective for eq u ity classif i ed awa rds$?$

a$.$ Measu r i ng thei r fai r va lue for ba la nce sheet pu rposes $.$

b$.$ Determ i n i ng th e correct a mou nt of com pensation expe n se d u ri ng the servi ce per i od $.$

c$.$ D i scl osi ng i ncreases an d decreases i n th e va l ue of th e stock options he l d at t he end of each accou nt i ng period.

d$.$ Determ i n i ng th e cha n ge i n t he n u m ber of stock opti ons t hat wi ll eventua lly be

exerci sed $.$