Which of the Following Statements in Relation to Disclosures Required

question 5

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:

Negotiation Process

The series of actions taken to reach an agreement or solve a problem through discussion between parties.

Ground Rules

Agreed-upon guidelines or principles set by a group to govern individual behavior and group interactions during meetings or collaborative efforts.

Formal Agreement

A legally binding contract or arrangement specified in a formal document between parties.

Affect-based

Relating to, influenced by, or arising from emotions or feelings rather than logical reasoning or factual evidence.