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:

Controlled

Managed or regulated to achieve certain standards.

Datum Target Line

A reference line marked on a drawing, indicating points or areas on a part that should be used as reference points during manufacturing or measurement.

Primary Datum

The main reference point or plane used in dimensioning and tolerancing from which other measurements are based.

Secondary

Pertaining to an item or process that comes after the primary or main stage, often providing support or additional functionality.