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

question 26

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.
• E) The entity shall recognise a corresponding increase in liability if the goods or services were acquired in a cash-settled share-based payment transaction.

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Definitions:

FOB Destination

A shipping term indicating that the seller bears the shipping costs and retains ownership until the goods reach the buyer.

Trade Discount

A reduction in the list price granted by a supplier to a buyer, often based on the volume of goods purchased or as a promotion.

Freight Costs

Charges incurred for the transportation of goods from one location to another, often considered part of the cost of goods sold.

Credit Memo

A Credit Memo is a document issued by a seller to a buyer, reducing the amount the buyer owes to the seller under specific circumstances, such as returned goods.