30 Under IFRS 2, Share-Based Payment, the value of the options that lapse after vestingshallO be converted into a liability.O remain in equity.O be credited to expense during the period the options lapse.O be credited to income during the period that the options lapse

The share options will be exercisable after vesting period.

Answered: Under IFRS 2, Share-Based Payment, the…

Financial Reporting, Financial Statement Analysis and Valuation

8th Edition

ISBN:9781285190907

Author:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw

Publisher:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw

Chapter7: Financial Activities

Section: Chapter Questions

Problem 8QE

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Under IFRS 2, Share-Based Payment, the value of the options that lapse after vesting shall be credited to income during the period that the options lapse remain in equity. be converted into a liability. be credited to expense during the period the options lapse.
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.
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 pf 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. When 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 option first becomes exercisable
In an equity swap where a liability is settled through the issuance of equity securities A.no gain or loss is recognized B.gains are recognized as Share Premium, losses are expensed. C.gain or loss is recognized as the difference between the measurement amount of the equity securities issued and the carrying amount of the liability derecognized D.any apparent gain or loss is recognized in equity as an addition to share premium
In an "equity swap," where a liability is settled through the issuance of equity securities, a. no gain or loss is recognized b. any apparent gain or loss is recognized in equity as an addition to share premium c. gain or loss is recognized as the difference between the measurement amount of the equity securities issued and the carrying amount of the liability derecognized. d. a and b
Preference shares, as noted in AASB 132: Select one: a. should be regarded as debt when redemption is at the option of the holder or on a specified date. b. will be classified as debt or equity based on their legal form rather than the substance of the financial instrument. c. exhibit the characteristics of equity when they are non-redeemable. d. will have their classification as debt or equity affected by the intention to make distributions in the future
If shares are issued for a non-cash asset, the share should be recorded at? a. Zero b. Fair market value c. Par or stated value d. Cost
According to IFRS, once the total compensation is measured at the date of grant A. It can be changed in future periods related to a change in market conditions B. It can be changed to reflect the rise or fall in the market price of the company's ordinary shares C. A company is permitted to adjust tge number of share options expected to the actual number of instruments vested D. All of the choices are correct
Stock appreciation right would normally be settled through A. Cash settlement B. Issuance of share options C. Issuance of shares D. Any of the foregoing
eAssignmentSession Locator=&inprogress=false True O False Lo Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period. Y
If 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
Mf2. -The market value option (fair value option) a. Does not apply to investments in bonds classified as available for sale b. Does not apply to investments in bonds classified as hold until maturity. expiration c. Does not apply to investments in common shares accounted for using the equity method d. The three previous alternatives are incorrect.. -Which of these changes in the method of accounting for investments in common stock requires a retroactive adjustment to the balance of the investment? a. Change from “fair value through net income” to “equity method” b. Change from “equity method” to “fair value through net income” c. Both "a" and "b" are correct. d. Neither "a" nor "b" are correct

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Under IFRS 2, Share-Based Payment, the value of the options that lapse after vesting shall O be converted into a liability. O remain in equity. O be credited to expense during the period the options lapse.