0 of 7 questions completed
IFRS 2 Share Based Payments quiz
You have already completed the quiz before. Hence you can not start it again.
Quiz is loading...
You must sign in or sign up to start the quiz.
You have to finish following quiz, to start this quiz:
0 of 7 questions answered correctly
Time has elapsed
You have reached 0 of 0 points, (0)
- IFRS 2 Share Based Payments 0%
Question 1 of 7
Which of the following parties cannot be granted shares or share options by the entity?Correct
Question 2 of 7
IFRS 2 applies to share-based payment transactions in which an entity __________ goods or servicesCorrect
Question 3 of 7
An entity shall apply IFRS 2 to share-based payment transactions in which the entity acquires goods as part of the net assets acquired in a business combination as defined by IFRS 3 Business Combinations.Correct
Question 4 of 7
For equity-settled share-based payment transactions, the entity shall measure the goods or services received, and the corresponding increase in equity, directly, at the __________ of the goods or services received, unless that it cannot be estimated reliably.Correct
Question 5 of 7
Which of the following statement about expected vesting period agrees with IFRS 2?Correct
Question 6 of 7
For a share-based payment transaction in which the terms of the arrangement provide an entity with the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it has ____________ to settle in cash and account for the share-based payment transaction accordingly.Correct
Question 7 of 7
Which of the following factors shall not be taken into account when applying option pricing models?Correct