In a Share Based Payment Transaction Where the Entity Has

question 2

Multiple Choice

In a share based payment transaction where the entity has settlement choice:

• A) where a present obligation does not exist the entity has a choice of classification as an equity or cash settled share based payment transaction.
• B) the entity has a present obligation to settle in cash where it has a past practice or stated policy of settling in cash
• C) the entity must settle in equity unless there is no commercial substance to the transaction.
• D) if an entity elects to settle in cash the settlement is accounted for as an expense.

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Definitions:

Fetoscope

A medical instrument resembling a stethoscope used to listen to the fetal heartbeat.

Heart Rate

The number of heartbeats per unit of time, typically expressed in beats per minute (bpm).

Breast Lumps

Masses or swellings in the breast, which can be benign or indicative of conditions such as breast cancer.

Gravida

Total number of pregnancies a woman has had regardless of duration, including a present pregnancy.