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

question 36

Multiple Choice

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

• A) The entity acquires goods and services by incurring a liability to transfer cash or other assets that are based on the price or value of the entity's shares or other equity instruments of the entity.
• B) Share appreciation rights (SARs) is one example of a cash-settled share-based payment transaction.
• C) Cash-settled share-based payment transactions are required to be re-measured at fair value at each reporting date until settlement date.
• D) The equity shall be measured, initially and at each reporting date until settled, at the fair value of the share appreciation rights, by applying an option pricing model, taking into account the terms and conditions on which the share appreciation rights were granted, and the extent to which the employees have rendered service to date.

Comprehend the effects of partnership agreements on the rights and duties of partners.

Recognize the consequences of unauthorized activities by partners and their impact on the partnership and individual partners.

Understand the role and limitations of agents and principals within partnership contexts.

Grasp the concept and legal implications of fiduciary duties within partnerships.

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Definitions:

Product Line Extension

This involves adding new products to an existing range to attract more customers or meet their varying needs.

Product Class

A broad category of products that serve a similar function or are used in a similar manner.

New Brand Name

The creation of a new name for a product, service, or business that aims to encapsulate its branding strategy and differentiate it from competitors.

Original Products

Goods that are the first of their kind in terms of design, technology, or usability, often created by the original inventor or producer.