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Mr.

Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the

corresponding double-entry as a liability.

Which type of share-based payment has Mr. Rodgers recorded?

A.

Cash-settled in the future

B.

Cash-settled immediately

C.

Equity-settled immediately

D.

Equity-settled in the future

E.

Neither cash nor equity-settled

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