While US GAAP \& IFRS account for share-based payments similarly on a conceptual level, especially with the issuance of ASU 2018-07, 'Compensation - Stock Compensation Improvements to Nonemployee Share-Based Payment Accounting', some key differences remain. Which of the following is NOT one of those differences? a. GAAP requires that non-public companies measure stock-based compensation using fair value while IFRS allows the calculated value or intrinsic value method since certain inputs may not exist for non-public companies. b. GAAP has a narrower definition of employees in comparison to IFRS. c. GAAP requires that non-employee awards be based on the fair value measurement of the equity instrument on the date of grant, while IFRS states that non-employee awards are generally measured at the fair value of the goods or services received on the date such goods are received or services are rendered