New Year Special - 75% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: ac75sure

Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting...

CIMA F2 Full Course Access
CIMA F2 View All Questions

Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?

Select ALL that apply.

A.

The instruments in the scheme are remeasured at the end of each financial year to fair value.

B.

The instruments in the scheme are measured at the fair value at the grant date of the scheme.

C.

The credit entry in the financial statements is to liabilities.

D.

The credit entry in the financial statements is to equity.

E.

The expense of the scheme is spread to profit or loss over the vesting period.

F2 PDF/Engine
  • Printable Format
  • Value of Money
  • 100% Pass Assurance
  • Verified Answers
  • Researched by Industry Experts
  • Based on Real Exams Scenarios
  • 100% Real Questions
buy now F2 pdf
Get 75% Discount on All Products, Use Coupon: "ac75sure"
Next
Which of the following is the correct calculation for basic earnings per share in accordance with IAS...
An entity undertakes an issue of new debt which has the effect of reducing the...
Previous