Under IFRS 2, Share-Based Payment, What Approach Is Used to Account

question 31

Multiple Choice

Under IFRS 2, Share-based Payment, what approach is used to account for the transaction?

• A) Comparable transaction approach
• B) Fair value approach
• C) Market approach
• D) Notional value approach

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Definitions:

Proportion

A statistical measure that represents the fraction of the total number of outcomes that share a particular attribute or characteristic.

Simple Random Sample

A subset of individuals chosen from a larger set where each member has an equal chance of being selected.

Undergraduates

Students pursuing their first degree in a higher education institution, typically leading to a bachelor's degree.

Parameter

A quantity or characteristic that defines or constrains how a system or model operates, often used in statistics to describe a population.