16/ What is the effect of an equity-settled award of stock options on the grant date? No change in total equity or net income Increase in total equity or increase in net income Decrease in total equity or decrease in net income Increase in total equity or decrease in net income 17/ Which of the following statement about expected vesting period agrees with IFRS 2? The entity shall estimate the length of the expected vesting period at measurement date based on the contractual obligations The estimate of the length of the expected vesting period shall be consistent with the assumptions used in estimating the fair value of the options granted, and may be subsequently revised The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition The entity shall revise its estimate of the length of the vesting period annually