Under IFRS 2, Share-Based Payment, What Approach Is Used to Account

question 31

Multiple Choice

Under IFRS 2, Share-based Payment, what approach is used to account for the transaction?

• A) Comparable transaction approach
• B) Fair value approach
• C) Market approach
• D) Notional value approach

---

Definitions:

Tectopulvinar

Refers to the neural pathway involving the superior colliculus (tectum) and the pulvinar nucleus of the thalamus, implicated in visual attention and eye movements.

Retinohypothalamic

Relating to the neural pathway from the retina to the hypothalamus, important in regulating circadian rhythms.

Tectopulvinar System

A neural pathway involved in visual processing, linking the superior colliculus to the thalamus and visual cortex.

Topographic Organization

Neural spatial representation of the body or areas of the sensory world perceived by a sensory organ.