Which of the Following Statements Is Incorrect of Equity-Settled Share-Based

question 47

Multiple Choice

Which of the following statements is incorrect of equity-settled share-based payment transactions?

• A) These are transactions in which the entity receives goods and services as consideration for shares or share options issued by the entity.
• B) There is a presumption that the fair value of the transactions with other parties (other than employees) can be measured reliably.
• C) The fair value of equity-settled instruments is required to be re-estimated at balance date.
• D) The entity shall recognise a corresponding increase in equity if the goods or services were received in an equity-settled share-based payment transaction.

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Definitions:

Reproductive Potential

The biological capability to reproduce, involving factors like the viability of gametes, fertility, and general health influencing the success of reproduction.

Good Health

A state of complete physical, mental, and social well-being, not merely the absence of disease or infirmity.

Sexual Strategies Theory

The theory that men and women have different short-term and long-term mating strategies.

Evolutionary Mating

A theory suggesting that the patterns of dating, courtship, and sexual behavior are driven by innate biological instincts developed through natural selection to ensure reproductive success.