没理解这道题的考点，能否解释下

问题如下：

Which of the following statements regarding the first proposed change for the LTIP is most accurate? The proposed change will:

选项：

A.result in the expense being recognized at the end of the service period when the performance metrics become known. B.no longer require the use of an option pricing model to value the compensation expense. C.increase the incentive for management to intervene in the external financial reporting process.

解释：

Solution

C is correct. The change requires certain metrics to be met before the option can be exercised and therefore introduces the potential for management to select accounting policies or estimates that may increase the metric and hence increase their compensation. The change does not alter the fact that the compensation is based on the option’s value, thereby necessitating the use of an option pricing model. The expense is to be recognized over the estimated service period.

A is incorrect. The expense is allocated over the expected service period (as opposed to the service period when vesting is unconditional).

B is incorrect. The change still requires the use of an option pricing model.