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- IFRS 2 – Share-based Payment 0%
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Question 1 of 8
1. Question
A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities is called:
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Question 2 of 8
2. Question
Which of the following terms does not define ‘equity-settled share-based payment transaction’?
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Question 3 of 8
3. Question
How shall an entity estimate the fair value of share options granted to employees if market prices are not available?
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Question 4 of 8
4. Question
Which of the following factors shall not be taken into account when applying option pricing models?
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Question 5 of 8
5. Question
In estimating the expected volatility of and dividends on the underlying shares, the objective is to approximate the expectations that would be reflected in a __________ for the option.
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Question 6 of 8
6. Question
Which factors shall an entity consider in estimating expected volatility?
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Question 7 of 8
7. Question
If the subsidiary has an obligation to settle the transaction with its employees in its parent’s equity instruments, it accounts for the transaction as cash-settled.
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Question 8 of 8
8. Question
An entity X grants all holders of a particular class of its equity instruments the right to acquire additional equity instruments of the entity. An employee of the entity X, Mr Y receives such a right because he is a holder of equity instruments of that particular class. If Mr Y exercises that right, would it be subject to the requirements of IFRS 2?
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