Which statement regarding the treatment of stock options under IFRS is correct?

Stock options generally have a compensatory nature under IFRS because they represent a form of employee compensation. When an entity grants stock options, it typically expects to reward employees for their service and to incentivize them to increase the company's value over time. This transaction is accounted for as part of the employee's remuneration, requiring the recognition of an expense that reflects the fair value of the options granted over the vesting period.

Under IFRS 2, Share-based Payment, companies must measure the fair value of equity-settled share-based payments at the grant date and recognize the expense in the profit or loss as the employee perfoms services during the vesting period. This treatment ensures that the financial statements accurately represent the costs associated with this compensation method.

In contrast, the other options do not align with the accounting criteria established by IFRS. Stock options are not always considered noncompensatory, nor are they treated uniformly for all employees, as performance and vesting conditions can affect their classification and valuation. IFRS also recognizes stock options for financial reporting, thus invalidating any statement suggesting lack of acknowledgment in financial statements.