Under Both IFRS and U

question 43

Multiple Choice

Under both IFRS and U.S. GAAP, in an equity-settled share-based payment transaction, how are such payments to non-employees measured?

• A) At the cost of the goods or services received.
• B) Both standards are silent as to the treatment of payments to non-employees.
• C) Always the fair value of the equity instrument.
• D) At the fair value of goods or services received, if a reliable determination is available-otherwise, the fair value of the equity instrument.

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Definitions:

Withdrawal Symptoms

Physical or psychological symptoms that occur after reducing or stopping the intake of a substance that was used regularly.

Heroin Use

The act of consuming heroin, an opioid drug known for its addictive properties and potential to cause dependency and health issues.

Endorphins

Natural, pain-relieving chemicals produced by the body in response to stress or discomfort, also associated with feelings of pleasure.

Opiate Drugs

A class of drugs derived from the opium poppy plant that are primarily used for pain relief, but also have high potential for misuse and addiction.