When share options issued to employees are exercised, the entity shall: a. recognize a loss for the unamortized balance b. make a transfer among equity components c. recognize a gain for the unamortized balance d. do nothing
When share options issued to employees are exercised, the entity shall: a. recognize a loss for the unamortized balance b. make a transfer among equity components c. recognize a gain for the unamortized balance d. do nothing
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
Related questions
Question
1.) When share options issued to employees are exercised, the entity shall:
a. recognize a loss for the unamortized balance
b. make a transfer among equity components
c. recognize a gain for the unamortized balance
d. do nothing
2.) A share-based payment transaction with cash alternative whereby the right of choice of settlement is retained by the entity is accounted for as:
a. either cash-settled or equity-settled, but not both
b. equity-settled
c. partly cash-settled and equity-settled
d. cash-settled
3.) A share-based payment transaction with cash alternative whereby the right of choice of settlement is given to the employee is accounted for as:
a. cash-settled
b. either cash-settled or equity-settled, but not both
c. partly cash-settled and equity-settled
d. equity-settled
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