Quiz Summary
0 of 10 Questions completed
Questions:
Information
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 must first complete the following:
Results
Results
0 of 10 Questions answered correctly
Your time:
Time has elapsed
You have reached 0 of 0 point(s), (0)
Earned Point(s): 0 of 0, (0)
0 Essay(s) Pending (Possible Point(s): 0)
Categories
- IFRS 2 – Share-based Payment 0%
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- Current
- Review
- Answered
- Correct
- Incorrect
-
Question 1 of 10
1. Question
When shall an entity remeasure the liability for cash-settled transactions?
CorrectIncorrect -
Question 2 of 10
2. Question
How shall an entity measure the unidentifiable goods or services received?
CorrectIncorrect -
Question 3 of 10
3. Question
If the identifiable consideration received by the entity appears to be less than the fair value of the equity instruments granted or liability incurred, typically this situation indicates __________.
CorrectIncorrect -
Question 4 of 10
4. Question
If the equity instruments granted do not vest until the counterparty completes a specified period of service, the entity shall presume that the services to be rendered by the counterparty as consideration for those equity instruments will be received in the future, during the vesting period.
CorrectIncorrect -
Question 5 of 10
5. Question
Which of the following statement about expected vesting period agrees with IFRS 2?
CorrectIncorrect -
Question 6 of 10
6. Question
How shall an entity account for the payment made to the employee, if an entity repurchases vested equity instruments?
CorrectIncorrect -
Question 7 of 10
7. Question
According to IFRS 2, what does a compound financial instrument include, in case if an entity has granted the counterparty the right to choose whether a share-based payment transaction is settled in cash or by issuing equity instruments?
CorrectIncorrect -
Question 8 of 10
8. Question
If the entity issues equity instruments on settlement rather than paying cash, the liability shall be transferred direct to equity, as the consideration for the equity instruments issued.
CorrectIncorrect -
Question 9 of 10
9. Question
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.
CorrectIncorrect -
Question 10 of 10
10. Question
What is the measurement date for transactions with employees?
CorrectIncorrect