29. When an entity settles the dividend payable, it shall recognize the difference between the carrying amount of the asset distributed and the carrying amount of the dividend payable in profit or loss True False 30. An entity shall measure a noncurrent asset classified as held for distribution to owners at lower of carrying amount and fair value less cost to distribute "True False 31. Share options are equity-settled share-based payment transaction True False 32. The intrinsic value option should be used as a measure of fair value of share options in the first instance True False