Problem: Select all that apply Which of the following are key provisions of the current authoritative guidance for accounting for stock options? Multiple select question. Incremental compensation cost arising from modifications to the original award terms is recognized in the period the modification is made. Compensation cost is determined by the grant-date fair value measured using option-pricing models. Changes in the fair value of the original awards options are recognized over the vesting period. Grant-date compensation cost is recognized as an expense on a straight-line basis over the vesting period.