When share options issued to employees are exercised, the entity shall make a transfer among equity components do nothing recognize a gain for the unamortized balance recognize a loss for the unamortized balance
Q: When share options issued to employees are exercised, the entity shall: a. recognize a loss for…
A: The stock options are type of equity compensation given to employees in form of stock. These stock…
Q: When a share-based payment transaction is with an employee and others providing similar services,…
A: Share-based payment means where an entity enters into an transactions with the employees and others…
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Q: The fair value method of accounting for stock
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A: According to the accounting standard if options are vested before the date then company wil…
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A: Dividends are recognized in profit by the company received it when the dividends are received.
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Q: Common stockholders represent
A: Common stockholders are owners of an entity. They hold the common stock of the entity.
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Q: A share-based payment transaction is one in which an entity receives goods or services and pays for…
A: Share -based payment: These payments are made by the entity when the goods or services are purchased…
Q: Dividends are recognized in profit or loss only when a. the entity's right to receive payment of…
A: Solution: Dividends are recognized in profit or loss only when a. the entity's right to receive…
Q: The Issue of share of a company to only investors of our choice is known as;
A: The correct answer is d. Private Placement.
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Q: Dividends are recognized in profit or loss only when: Group of answer choices: The entity’s right…
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Q: Dividends are recognized in profit or loss
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A: DIVIDEND IS THE AMOUNT OF MONEY A COMPANY PAY TO IT'S SHAREHOLDER REGULARLY OUT OF ITS PROFIT .
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Q: When a share-based payment transaction is with an employee and others providing similar services,…
A: Answer-d. a if determinable, otherwise, b When a share-based payment transaction is with an employee…
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Q: 3. Under the equity method, which of the following decreases the carrying amount of an investment in…
A: Equity method is one of the method which is usee for accounting for investment in some associate or…
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- When share options issued to employees are vested prior to the predetermined vesting date, the entity shall do nothing recognize a gain for the unamortized balance make a transfer among equity components recognize additional expense for the unamortized balanceWhen share options issued to employees are vested prior to the predetermined vesting date, the entity shall A.do nothing B.make a transfer among equity components C.recognize additional expense for the unamortized balance D. recognize a gain for the unamortized balance1.) When share options issued to employees are exercised, the entity shall: a. recognize a loss for the unamortized balance b. make a transfer among equity components c. recognize a gain for the unamortized balance d. do nothing 2.) A share-based payment transaction with cash alternative whereby the right of choice of settlement is retained by the entity is accounted for as: a. either cash-settled or equity-settled, but not both b. equity-settled c. partly cash-settled and equity-settled d. cash-settled 3.) 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. cash-settled b. either cash-settled or equity-settled, but not both c. partly cash-settled and equity-settled d. equity-settled
- The fair value method of accounting for stock a.recognizes dividends as income b.requires the investment to be decreased by the reported net income of the investee c.requires the investment to be increased by the reported net income of the investee d.is only appropriate as part of a consolidationWhen 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 periodFor cash-settled share based payment transactions, until the liability is settled, the entity is required to re-measure the fair value of the liability at each reporting date and at the date of settlement and any changes in fair values are: a. Not recognized b. Included in earnings c. Included in accumulated profits d. Treated as a component of equity
- 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 bothWhich of the following statements is TRUE regarding the equity method? A. The equity method is used for reporting gains or losses for non-strategic investments. B. The investor's share of the associate's dividends declared is reported as revenue. C. The investor's investment in the associate changes in direct relation to the changes taking place in the associate's equity accounts. D. The equity method reports unrealized gains and losses on revaluations to fair value in net income.A company issued rights to its existing shareholders to purchase ordinary shares. When the rights are exercised, share premium would be credited if the par value was the same as the purchase price but less than the fair value at the date of exercise exceeded the purchase price was less than the purchase price was the same as the purchase price
- Matching Type. Choose the correct answer in the box provided. These are distributions of the earnings of the corporation in the form of the corporation's own shares. * It is the procedure of restating assets, liabilities and share capital balances at its fair value for the purpose of eliminating deficit. * Share option is the best example of this kind of share-based compensation plan. * The date the liability for dividends must be recognized *Which of the following items is not presented under the equity section of the statement of financial position? Share options outstanding Share warrants outstanding Share appreciation rights payable Share dividend payable/distributableChoose the correct. Under fair-value accounting for an equity investment, which of the following affects the income the investor recognizes from its ownership of the investee?a. The investee’s reported income adjusted for excess cost over book value amortizations.b. Changes in the fair value of the investor’s ownership shares of the investee.c. Intra-entity profits from upstream sales.d. Other comprehensive income reported by the investee.