Under Both IFRS and U

question 43

Multiple Choice

Under both IFRS and U.S. GAAP, in an equity-settled share-based payment transaction, how are such payments to non-employees measured?

• A) At the cost of the goods or services received.
• B) Both standards are silent as to the treatment of payments to non-employees.
• C) Always the fair value of the equity instrument.
• D) At the fair value of goods or services received, if a reliable determination is available-otherwise, the fair value of the equity instrument.

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Definitions:

Behavioral Psychology

A field of psychology that focuses on studying and modifying observable behaviors through conditioning and reinforcement.

Gender Identity

A person's internal sense of their own gender, whether male, female, a blend of both, or neither, and how they perceive themselves and what they call themselves.

Gender Role

The set of societal norms dictating the types of behaviors which are generally considered acceptable, appropriate, or desirable based on one's perceived sex.

Anatomical Sex

The classification of individuals based on their reproductive organs and structures at birth.