Cu Hi 7 Cu tr li c lu t im 0,25 7 t c The following statements are the general principles in the accounting for share-based transactions, except: a. IFRS 2 requires that the intrinsic value of the equity instruments is remeasured at each reporting date until the date of final settlement. O b. If the instruments are issued for future services, the expense is recognized over the vesting period. c. In the case of services rendered by employees, the fair value of services rendered is measured based on the fair value of the equity instruments at the date of the grant. O d. When goods or services are received from the counterparty to a share-based transaction, an expense must be recorded with a corresponding increase in equity