D is corrent. Employee stock options are excluded from ASC Topic 815 treatment. Futures contracts, interest rate caps, and options to purchase or sell exchange-traded securities are required to be accounted for under ASC Topic 815.
A is incorrect. Employee stock options are excluded from ASC Topic 815 treatment. Futures contracts, interest rate caps, and options to purchase or sell exchange-traded securities are required to be accounted for under ASC Topic 815.
B is incorrect. Employee stock options are excluded from ASC Topic 815 treatment. Futures contracts, interest rate caps, and options to purchase or sell exchange-traded securities are required to be accounted for under ASC Topic 815.
C is incorrect. Employee stock options are excluded from ASC Topic 815 treatment. Futures contracts, interest rate caps, and options to purchase or sell exchange-traded securities are required to be accounted for under ASC Topic 815.
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