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, based on the fair market value of the award?
Date of vesting.
Date of restriction lapse.
Date of exercise.
Date of grant.
Choice "D" is correct. Per SFAS 123 (ASC 718-20), equity instruments issued for employee services are to be valued at the date of the grant.
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