Which statement is incorrect regarding equity-settled share-based payment transactions? A. the issuance of shares to employees with say, a two year vesting period is considered to relate to services over the vesting period. B. the issuance of shares or rights to shares requires an increase in a component of equity C. the fair value of a share-based payment transaction is determined at the date of exercise. D. the issuance of fully vested shares, or rights to shares, is presumed to relate to past service, requiring the full amount of the grant-date fair value to be expensed immediately.
Which statement is incorrect regarding equity-settled share-based payment transactions?
A. the issuance of shares to employees with say, a two year vesting period is considered to relate to services over the vesting period.
B. the issuance of shares or rights to shares requires an increase in a component of equity
C. the fair value of a share-based payment transaction is determined at the date of exercise.
D. the issuance of fully vested shares, or rights to shares, is presumed to relate to past service, requiring the full amount of the grant-date fair value to be expensed immediately.
Provided the specified vesting conditions, if any, are met, share-based payment arrangement is an agreement between the entity and another party that entities the other party to receive
A. equity instruments of the entity or another group entity
B. none of the choices
C. receives goods or services from the supplier of those goods or services in a share-based payment arrangement
D. either of the choices
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