The Treatment Recommended Under AASB 2,for Share Options Granted as Remuneration

question 27

Multiple Choice

The treatment recommended under AASB 2,for share options granted as remuneration to employees is:

• A) not to record the options, as the entity is not required to sacrifice cash
• B) to recognise the options as an expense
• C) to measure the value of the option on the grant date
• D) both B and C

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Definitions:

Feeling Types

Individuals who prioritize emotions and personal values in decision-making, often contrasted with thinking types who focus on logic and objectivity.

Myers-Briggs Typology

A personality framework that categorizes individuals into 16 distinct personality types based on four dichotomies, aiming to explain differences in human behavior.

Extraversion-Introversion Dichotomy

The extraversion-introversion dichotomy is a concept in psychology that classifies individuals on a spectrum based on their preference towards external stimulation or inward reflection.

Unique Features

Distinctive attributes or characteristics that set someone or something apart from others, often highlighted to demonstrate uniqueness or superiority.