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Hello, I am hoping to get help on the following: How is option expense (stock options) measured and recorded under U.S. Generally Accepted Accounting Principles

Hello, I am hoping to get help on the following:

How is option expense (stock options) measured and recorded under U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS)?

What are the differences caused by using IFRS as compared to U.S. GAAP?

Explain which presentation you think is more informative to investors?

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