2)

A client has established a stock option plan for its employees. It is trying to determine the amount at which the award should be recognized. Identify the location in professional standards that indicates the basis used to measure a share based payment transaction with employees. Using the table below, enter the exact section and paragraph with helpful information for this scenario. Correctly formatted FASB ASC paragraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper case letters. An example of a correctly formatted FASB ASC response is 205-10-25-2.

FASB ASC

Note: Please, write the code in the table above (for example FASB ASC 205-10-25-2.