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On which of the following dates is a public entity required to measure the cost of employee services in exchange for an award of equity

  1. On which of the following dates is a public entity required to measure the cost of employee services in exchange for an award of equity interests (stock options) based on the fair market value of the award?
  1. Date of grant
  2. Date of restriction lapse
  3. Date of vesting
  4. Date of exercise

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