A reporting entity makes an award of share-based employee compensation in the form of share options that is classified as equity. To account for this award, the entity

A)Recognizes changes in estimated total cost by retrospective application to prior periods affected.

B)Recognizes no cost for an award with a performance condition until the condition is satisfied.

C)Credits other comprehensive income.

D)Recognizes total compensation cost based on the number of equity instruments for which the requisite service was performed.