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The topic of when to recognize expenses for compensation given to officers, directors, and key employees through stock options (and other related share-based compensation) is

The topic of when to recognize expenses for compensation given to officers, directors, and key employees through stock options (and other related share-based compensation) is a controversial one. Contrast the methods required under GAAP and IFRS. Which method do you prefer? Please support your answer. Your answer should be 300 words or more.

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