Hi, Ma'am/Sir! Can someone help me to answer this Multiple Choice questions? I need an explanation on every questions. Thank you :>

PROBLEM 5: MULTIPLE CHOICE - THEORY 1. When a share-based payment transaction is with a non- employee, the goods or services received are measured at a. Fair value of the goods or services received b. Fair value of the equity instrument granted c. Choice (a), however, if this is not available then choice (b) d. Choice (b), however, if this is not available then choice (a) 2. When a share-based payment transaction is with an employee and other providing similar services, the goods or services received are measured at using the following order of priority: a. Fair value of the equity instrument granted b. Intrinsic value c. Choice (a), however, if this is not available then choice (b) d. Choice (b), however, if this is not available then choice (a) 3. Equity-settled share-based payments are recognized as a. increase in equity c. expense b. liability d. a and b 4. Cash-settled share-payments are recognized as liability. a. increase in equity c. expense b. liability d. a and b5. Employee share options are measured at a. the fair value of the share options granted measured at grant date b. the intrinsic value C. Choice (a), however, if this is not available then choice (b) d. Choice (b), however, if this is not available then choice (a) 6. If there are no vesting conditions, the fair value of the share options is recognized a. immediately as expense and as a liability at grant date. b. immediately as expense and as an increase in equity at grant date. C. recognized as expense and liability over the vesting period. d. recognized as expense and increase in equity over the vesting period. 7. When share options issued to employees are exercised, the entity shall a. recognize loss for the unamortized balance of the share options b. recognize gain for the unamortized balance of the share options c. make a transfer from one component of equity to another. d. do nothing. 8. When share options issued to employees are forfeited, the entity shall a. recognize loss for the unamortized balance of the share options b. recognize gain for the unamortized balance of the share options c. make a transfer from one component of equity to another d. do nothing.9. Modifications of terms or conditions on which the equity instruments were granted are accounted for a. retrospectively b. only in the period of modification c. only if they are beneficial to the employee d. only if they are beneficial to the entity 10. The incremental fair value resulting from a modification of terms or conditions is recognized a. as loss in the period of modification. b. as additional expense over the remainder of the vesting period. c. directly in equity as a transfer from one equity component to another d. not recognized