Bananaland Produces Only Bananas and Sunscreen and the Quantities and \text

question 100

Multiple Choice

$\begin{array} { l c c c c } & { \text { Date for } \mathbf { 2 0 1 2 } } & & { \text { Data for } \mathbf { 2 0 1 3 } } \\\hline { \text { Item } } & \text { Quantity } & \text { Price } & \text { Quantity } & \text { Price } \\\hline \text { Bananas } & 100 & \$ 2.00 & 125 & \$ 4.00 \\\text { Sunscreen } & 60 & \$ 5.00 & 75 & \$ 4.00 \\\hline\end{array}$

Bananaland produces only bananas and sunscreen and the quantities and prices for 2012 and 2013 are given in the table above.
- The base year is 2012. Nominal GDP in 2012 is equal to

• A)$640.
• B)$800.
• C)$500.
• D)$100.
• E)$625.

Analyze vesting conditions and their impact on share-based payment transactions.

Compute the fair value of share options and understand the factors affecting fair value measurement.

Account for modifications, cancellations, and settlements of share-based payment arrangements.

Apply the concepts of equity-settled and cash-settled share-based payment transactions.