Which of the Following Statements in Relation to Disclosures Required

question 24

Multiple Choice

Which of the following statements in relation to disclosures required under IFRS 2 is not correct?

• A) Option pricing models used in valuing share options must be identified.
• B) The number and weighted average exercise price of share options outstanding at the beginning and end of each period must be disclosed.
• C) Information about share-based payment arrangements that are substantially the same may be aggregated.
• D) The total expense arising from share-based payment transactions in which the services qualified for recognition as an asset must be disclosed.

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Definitions:

Medication Administration

The process of giving a medication to a patient, following the five rights: the right patient, drug, dose, route, and time.

Patient Identification

The process and systems used to ensure the correct patient receives the right healthcare services and interventions.

Medication Error

A medication error is a failure in the process of prescribing, dispensing, or administering a drug, resulting in harmful effects to the patient.

Unintended Synergistic Effect

An unexpected result arising from the combined action of different substances or elements, especially in the context of medications or chemicals, where the combined effect is greater than the sum of their individual effects.