Hello tutor, please help me answer these questions

1. Under IFRS 2 Share-Based Payment, what is the basis for measurement of share options?

a. Fair value at the date of grant

b. Fair value at each reporting date

c. Expected fair value at the date of exercise

d. Intrinsic value at each reporting date

2. Under IFRS 2 Share-Based Payment, the value of the options that lapse after vesting shall

a. be credited to expense during the period the options lapse

b. be credited to income during the period that the options lapse

c. remain in equity

d. be converted into a liability

3. What should the compensation expense be recorded as a result of share options granted by the enterprise to its employees.

a. During the year of grant

b. During the year that the options ultimately vest

c. During the years when services are required to be rendered by the employees

d. During the year when the options first becomes exercisable

4.On July 1, 2016, Crane Company granted share options to key employees for the purchase of 20,000 of the company's ordinary share capital at P25 per share. Based on option-pricing model used by the company, the fair value of each share option on this date was P9. The options are intended to compensate employees for the next two years. The options are exercisable within a four-year period beginning July 1, 2018 by grantees still in the employ of the company. The market price of Tools' ordinary share was P33 per share at the date of grant. No share options were terminated during the year. How much should Crane charge to compensations expense for the year ended December 31, 2016?

2.On January 1, 2016, Bar Corporation granted an employee an option to purchase 3,000 shares of Bar's P5 par value ordinary share at P20 each. The option became exercisable on December 31, 2018. The option was exercised on January 10, 2019. The market prices of Bar's share capital were as follows: January 1, 2016 - P30; December 31, 2016 - P50; January 10, 2019 - P45. The company cannot reliably determine the fair value of the share option, so it decided to use the intrinsic value method. For the year 2016, how much should Bar recognize as compensation expense?

3.Dane Company has granted 200 share appreciation rights to each of its 300 employees on January 1, 2016. The rights are due to vest on December 31, 2017, with payment being made on December 31, 2018. During the year 2016, the company estimated that all options would vest; although only 90% of the options actually vested. Share prices are as follows: January 1, 2016 P20 December 31, 2016 24 December 31, 2017 27 December 31, 2018 30 How much compensation expense should be recorded for the year ended December 31, 2017?

4.On January 1, 2018, Dance Inc. grants to an employee the right to choose either 1,000 phantom shares (i.e. a right to a cash payment equal to the fair value of 1,000 shares) or 1,200 shares with a par value of P10 per share. The grant is conditional upon the completion of three years' service. If the employee chooses the share alternative, the shares must be held for three years after the vesting date. At the date of grant, the entity's share price is P50 per share. At the end of year 2018, 2019 and 2020, the share price is P52, P55 and P60, respectively. The entity does not expect to pay dividends in the next three years. After taking into account the effects of the post-vesting transfer restrictions, the entity estimates that the grant date fair value of the share alternative is P48 per share. If the employee has chosen the cash alternative, the amount to be paid at the end of 2020 should be