In a Share Based Payment Transaction Where the Entity Has

question 2

Multiple Choice

In a share based payment transaction where the entity has settlement choice:

• A) where a present obligation does not exist the entity has a choice of classification as an equity or cash settled share based payment transaction.
• B) the entity has a present obligation to settle in cash where it has a past practice or stated policy of settling in cash
• C) the entity must settle in equity unless there is no commercial substance to the transaction.
• D) if an entity elects to settle in cash the settlement is accounted for as an expense.

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Definitions:

Neurodiversity

A concept and social movement that suggests neurological differences are to be recognized and respected as any other human variation.

Neurological Strengths

The aspects of neural functioning in which an individual performs particularly well, such as memory, coordination, or problem-solving skills.

Weaknesses

Areas or aspects in which a person or entity lacks strength, expertise, or capabilities.

Preschool Children

Young children, typically aged between 3 to 5 years, before they enter formal schooling.