It was argued that the expensing of options was effectively preventing which type of companies offering competitive remuneration to executives?

Select one:

a.Start-up companies.

b.Established companies.

c.Declining companies.

d.Liquidating companies.

Which of the following is an acceptable measure of fair value of the equity instruments granted?

Select one:

a.Net realisable value of the equity instrument.

b.Cost of the equity instrument at initial recognition.

c.Fair value of a similar equity instrument.

d.Valuation technique used to estimate what the price of the equity instruments would have been on the measurement date in an arm's length transaction between knowledgeable, willing parties.