Which of the Following Statements in Relation to Disclosures Required

question 4

Multiple Choice

Which of the following statements in relation to disclosures required under IFRS 2 Share-based Payment 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:

Pleasant Consequence

A positive outcome or reward that follows a desired behavior, often used in reinforcing such behavior.

Positive Reinforcement

in behavioral psychology, it is the introduction of a rewarding stimulus following a desired behavior, encouraging its repetition.

Punish Openly

The act of enforcing a penalty or discipline in a public or transparent manner, often as a deterrent to others.

Successive Approximations

A method where a series of increasingly accurate estimates or steps lead to a desired response or outcome.