Q1: For 1 mark identify which of the following statements is false. A. The intrinsic- value method measures what the holder would receive today if the option were immediately exercised. B. Unearned compensation associated with restricted share compensation is a liability. C. Compensation expense is not adjusted upon expiration of a stock option. D. There are no unrealized gains and losses arising from debt investments held-for-collection. E. Restricted shares generally result in less dilution to existing shareholders than do stock options.