Under IFRS 2, with Respect to Choice-Of-Settlement Share-Based Payments, If

question 36

Multiple Choice

Under IFRS 2, with respect to choice-of-settlement share-based payments, if the supplier chooses the cash settlement, the entity is deemed to have issued a compound financial instrument consisting of debt and equity.When cash is received, how does the supplier applies it?

• A)Only against the equity portion
• B)Apportioned between debt and equity based on relative fair market value of each component
• C)Only against current year liabilities
• D)Only against the debt portion

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Universal Preschool

An educational initiative aimed at providing preschool education to all children, regardless of their family's income or socio-economic status.

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