Which of the Following Statements in Relation to Disclosures Required

question 6

Multiple Choice

Which of the following statements in relation to disclosures required under AASB 2 Share-based Payment is not correct?

• A) Option pricing models used in valuing share options must be identified.
• B) The number and weighted average exercise price of share options outstanding at the beginning and end of each period must be disclosed.
• C) Information about share-based payment arrangements that are substantially the same may be aggregated.
• D) The total expense arising from share-based payment transactions in which the services qualified for recognition as an asset must be disclosed.

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Definitions:

Support Groups

Gatherings of people who share a common condition or problem, who meet regularly to discuss their experiences, share tips, and offer mutual support.

Informal Groups

Social networks or clusters of individuals who interact with each other outside the formal organizational structure, often based on personal relationships, shared interests, or common values.

Autonomous Work Group

A group of workers who are given the responsibility and authority to manage themselves and make decisions about their work without direct supervision.

Temporary Group

A group formed for a limited period to achieve a specific goal or task, after which it disbands.