If the Fair Value of the Equity Instruments Granted in a Share-Based

question 46

True/False

If the fair value of the equity instruments granted in a share-based payment transaction cannot be estimated,the entity shall measure the fair value of the goods received.

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Definitions:

Growing Annuity

A series of cash flows that grow at a constant rate for a specific number of periods.

Cash Flow Growth Rate

The rate at which a company's cash flow increases over a specified period.

Required Rate

The minimum return an investor expects to achieve by investing in a particular asset, considering the risk associated with it.

Discount Rate

The interest rate applied in discounted cash flow analysis for the purpose of determining the present value of future cash inflows.