All of the following are key similarities between GAAP and IFRS with respect to accounting for dilutive securities and EPS except : a. the model for recognizing stock-based compensation. b. the...

  All of the following are key similarities between GAAP and IFRS with respect to accounting for dilutive securities and EPS
except:

a.    the model for recognizing stock-based compensation.

b.    the calculation of basic and diluted EPS.

c.    the accounting for convertible debt.

d.    the accounting for modifications of share options, when the value increases.