A discount given to employees for the purchase of shares is recognized as a/n ____________ compensation. liability-settled cash-settled asset-settled equity-settled
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A discount given to employees for the purchase of shares is recognized as a/n ____________ compensation.
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- A discount given to employees for the purchase of shares is recognized as a/n ____________ compensation A.asset-settled lB.iability-settled C.cash-settled D.equity-settledIn a share-based payment with cash and share alternatives, the net effect to the shareholders’ equity if the employee chooses the cash alternative is A.the balance of the accrued salaries payable B.the total subscription price C.zero D.the balance of the share options outstandingIn a share-based payment with cash and share alternatives, the net effect to the shareholders’ equity if the employee chooses the share alternative is A.the total subscription price B.the balance of the share options outstanding C.the balance of the accrued salaries payable D.zero
- 17. Under IFRS, what is recorded as compensation expense for all employee share-purchase plans? Par value of shares Amount paid by employees Amount of discount Amount transferred to share premiumIn a share-based payment with cash and share alternatives, the net effect to the shareholders’ equity if the employee chooses the cash alternative is the balance of the accrued salaries payable the balance of the share options outstanding zero the total subscription priceIf the employee has the choice as to whether the settlement is in cash or by issuance of equity securities, the share-based payment is accounted as A. A financial liability B. Compound financial instrument C. An equity instrument D. Either equity or financial liability but not both
- A share-based payment transaction with cash alternative whereby the right of choice of settlement is given to the employee is accounted for as A.partly cash-settled and equity-settled B. equity-settled C. either cash-settled or equity-settled, but not both D. cash-settledif there are no vesting conditions, the fair value of employee share options is recognized as expense and an increase in __________. A. equity over the vesting period B. liability at grant date C. equity at grant date D. liability over the vesting periodIf there are no vesting conditions, the fair value of employee share options is recognized as expense and an increase in: liability over the vesting period equity at grant date equity over the vesting period liability at grant date
- When a share-based payment transaction is with an employee and others providing similar services, the goods or services received are measured at thea. fair value of the equity instrument issuedb. intrinsic value a. a or b at the option of the entity b. b c. a d. a if determinable, otherwise, b 2. If there are no vesting conditions, the fair value of employee share options is recognized as expense, and an increase in a. equity at grant date b. liability over the vesting period c. liability at grant date d. equity over the vesting period 3. If there is a vesting period, the fair value of employee share appreciation rights is recognized as expense and an increase in a. liability at grant date b. equity at grant date c. liability over the vesting period d. equity over the vesting periodIdentify which category of shareholder's equity is affected by each item and briefly explain how it is affected. Restricted retained earnings by making an entry equal to the cost of treasury shares purchased.If there is a vesting period, the fair value of employee share appreciation rights is recognized as expense and an increase in __________. liability over the vesting period equity at grant date equity over the vesting period liability at grant date
