IFRS 2 – Share-based Payment – Theory – 1

Which of the following parties cannot be granted shares or share options by the entity?

Which of the following parties are not determined by IFRS 2 as parties that can settle a share-based payment transaction on behalf of the entity receiving or acquiring the goods or services?

For which types of share-based payment transactions does IFRS 2 set out measurement principles and specific requirements?

IFRS 2 applies to share-based payment transactions in which an entity __________ goods or services.

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.

Which of the following events are outside the scope of IFRS 2?

Which of the following statements agree with IFRS 2?

A transaction with an employee (or other party) in his/her capacity as a holder of equity instruments of the entity is qualified as a share-based payment transaction.

How shall an entity recognise the goods or services received or acquired in a share-based payment transaction, which do not qualify for recognition as assets?

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.