Question

With regard to recognizing stock-based compensation

a. iGAAP and U.S. GAAP follow the same model.
b. iGAAP and U.S. GAAP standards are undergoing major reform on valuation issues.
c. it has been agreed that these standards will not be merged due to the differences in currencies.
d. the reform of U.S. GAAP standards will not be addressed until iGAAP standards have been finalized.

Answer 1

Stock-based compensation under iGAAP and U.S. GAAP follows the same model.

Step-by-step explanation:

The subject of this question is business, specifically related to recognizing stock-based compensation under iGAAP and U.S. GAAP standards.

The correct answer is a. iGAAP and U.S. GAAP follow the same model when it comes to recognizing stock-based compensation. Both iGAAP (International Generally Accepted Accounting Principles) and U.S. GAAP (U.S. Generally Accepted Accounting Principles) have similar principles and guidelines for recognizing and reporting stock-based compensation.

Some examples of stock-based compensation include stock options, restricted stock units (RSUs), and employee stock purchase plans. Under both iGAAP and U.S. GAAP, these forms of compensation need to be recognized and accounted for based on their fair value and vesting period.