Which of the Following Statements in Relation to Disclosures Required

question 3

Multiple Choice

Which of the following statements in relation to disclosures required under IFRS 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:

Communications Model

A theoretical framework that describes the process of transferring information from a sender to a receiver through a medium.

Elements

Fundamental components or aspects that form the basic parts of a whole system, concept, or substance.

Transmedia Storytelling

Transmedia storytelling is a technique of telling a single story or story experience across multiple platforms and formats using current digital technologies.

Real-world Experiences

Experiences or activities that occur in the physical world as opposed to virtual environments, emphasizing hands-on or direct engagement.