Which of the Following Statements in Relation to Disclosures Required

question 29

Multiple Choice

Which of the following statements in relation to disclosures required under AASB 2 Share-based Payment is NOT correct?

• A) For arrangements that were modified during the year, the incremental fair value granted as a result.
• B) The weighted average price at the date of exercise for options exercised during the period.
• C) A description of the plan, including the general terms and conditions, vesting requirements, maximum term of options granted and method of settlement must be disclosed.
• D) for liabilities arising from share-based payment transactions, the total intrinsic value at the end of the period for liabilities where the counter party's right had not yet vested.

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Definitions:

Create Value

The process of enhancing or increasing the worth of a product, service, or activity, often leading to a competitive advantage.

Exchange Relationships

Interactions between two or more parties in which goods, services, or ideas are exchanged, usually in a market context.

Marketers

Individuals or companies that promote and sell products or services to consumers.

Consultant

A professional who provides expert advice in a particular area such as business, education, law, or technology.