(Accounting Standard for
Share-based Payment 6,14,15)
► Transactions with employees: Stock options at grant date: measure using a widely accepted measurement technique that gives a reasonable estimated value.
Transactions with parties other than employees: calculate using whichever of the two methods below gives the most reliable valuation:
fair value of the stock option (or stock) used as consideration;
fair value of the goods or services received. (whichever gives the most reliable valuation is judged based on The Application Guidance 23)