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【单选题】
下列关于股份支付在等待期内的每个资产负债表日的账务处理原则和方法的说法中，不正确的是( )。
A.
等待期长度确定后，业绩条件为非市场条件的，如果后续信息表明需要调整对可行权情况的估计的，应对前期估计进行修改
B.
在等待期内每个资产负债表日，企业取得的职工提供的服务计入成本费用，计入成本费用的金额应当按照权益工具的公允价值计量
C.
在等待期内每个资产负债表日，企业应当根据最新取得的可行权职工人数变动等后续信息作出最佳估计，修正预计可行权的权益工具数量。在可行权日，最终预计可行权权益工具的数量不一定与实际可行权工具的数量一致
D.
根据权益工具的公允价值和预计可行权的权益工具数量，计算截至当期累计应确认的成本费用金额，再减去前期累计已确认金额，作为当期应确认的成本费用金额
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