Which Method Must Be Used Under IFRS to Account for Employee

question 71

Multiple Choice

Which method must be used under IFRS to account for employee stock options?

• A)Intrinsic value of options.
• B)Time value of options.
• C)Market value of the shares.
• D)Fair value of the options.

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Definitions:

Decreasing

A process or trend involving reduction in size, number, value, or intensity over time.

Total Bond Energy

The sum of all bond energies in a molecule, representing the energy needed to break all bonds in a molecule into separate atoms.

Potential Energy

is the energy stored within an object or system due to its position, condition, or configuration, capable of being converted into kinetic energy.

Enthalpy

The total potential energy of a system; sometimes referred to as the “heat content of the system.”