Question
Which of the following statements is incorrect for cash-settled share-based payment transactions? Select one: a.Cash-settled share-based payment transactions are required to be re-measured at fair
Which of the following statements is incorrect for cash-settled share-based payment transactions?
Select one:
a.Cash-settled share-based payment transactions are required to be re-measured at fair value at each reporting date until settlement date.
b.Share appreciation rights (SARs) are one example of a cash-settled share-based payment transaction.
c.The equity shall be measured, initially and at each reporting date until settled, at the fair value of the share appreciation rights, by applying an option pricing model, taking into account the terms and conditions on which the share appreciation rights were granted, and the extent to which the employees have rendered service to date.
d.The entity acquires goods and services by incurring a liability to transfer cash or other assets that are based on the price or value of the entity's shares or other equity instruments of the entity.
Which of the following share-based payment transactions are considered cash-settled transactions within the scope of NZ IFRS 2?
Select one:
a.Company A grants 5,000 options each to its directors in return for services to be received over two years.
b.Company C incurs a liability based on the price of the entity's share options to pay for the services of its sales executives.
c.Company B purchases machinery in exchange for shares.
d.Company A grants 5,000 options each to its directors in return for services to be received over two years; Company B purchases machinery in exchange for shares.
Which of the following items are not considered share-based payment transactions within the scope of NZ IFRS 2?
Select one:
a.Shares issued to employees for services rendered.
b.Bonus shares issued to employees in their capacity as shareholders of the entity.
c.Shares issued to consultants for services rendered.
d.Options issued to employees in exchange for services rendered.
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