Which of the Following Disclosures Is Not Required Under AASB

question 18

Multiple Choice

Which of the following disclosures is not required under AASB 2 Share-based Payment?

• A) For liabilities arising from share-based payment transactions: the total intrinsic value at the end of the period for liabilities where the counter party's right had not yet vested.
• B) For arrangements that were modified during the year: the incremental fair value granted as a result.
• C) The weighted average price of share options at the date of exercise for options exercised during the period.
• D) A description of the share-based payment plan, including the general terms and conditions, vesting requirements, maximum term of options granted and method of settlement must be disclosed.

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Definitions:

Manufacturing Process

Involves the steps through which raw materials are transformed into a final product, applying various techniques and methods.

Income Statement

A financial report that shows the company's revenues, expenses, and profits or losses over a specific period of time.

Inventory Inspection Costs

Expenses associated with the verification and checking of goods in inventory for quality and quantity control.