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:

Price Index

A statistical measure that examines the weighted average of prices of a basket of consumer goods and services, indicating trends in inflation and deflation.

Nominal GDP

The market value of all finished goods and services produced within a country in a year, measured using current prices without adjusting for inflation.

Real GDP

The total value of all goods and services produced across a nation within a specific year, adjusted for inflation, reflecting the economy's actual growth.

Consumer Price Index

A measure that examines the weighted average of prices of a basket of consumer goods and services, such as transportation, food, and medical care, indicating the level of inflation.