Which Method Must Be Used Under IFRS to Account for Employee

question 58

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 on the grant date of the options.

---

Definitions:

Kidney

An organ in vertebrates that filters blood, removing waste products and excess substances, producing urine.

Chronic Renal Failure

A long-term medical condition where the kidneys gradually lose function, leading to the buildup of waste products in the body.

Seizure Activity

The occurrence of abnormal electrical discharges in the brain, leading to various physical manifestations like convulsions.

Kidney

A pair of organs in the human body that filter blood, remove waste products and excess fluid, and maintain electrolyte balance.