HOMELv003 How is the total compensation cost for a fixed stock option plan measured under ASC 718? 2026年5月18日 Compensation cost for equity-classified awards is measured based on the fair value of the options at the grant date. What is the first step in the US GAAP impairment test for property, plant, and equipment? Which level of the fair value hierarchy uses unobservable inputs reflecting the entity own assumptions?