Which of the following statement about expected vesting period agrees with IFRS 2? * The entity shall revise its estimate of the length of the vesting period annually. The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition. The estimate of the length of the expected vesting period shall be consistent with the assumptions used in estimating the fair value of the options granted, and may be subsequentiy revised. The entity shall estimate the length of the expected vesting period at measurement date based on the contractual obligations.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Which of the following statement about expected vesting period agrees with IFRS 2? *
The entity shall revise its estimate of the length of the vesting period annually.
The entity shall estimate the length of the expected vesting period at grant date, based on the most likely
outcome of the performance condition.
The estimate of the length of the expected vesting period shall be consistent with the assumptions used
in estimating the fair value of the options granted, and may be subsequentiy revised.
The entity shall estimate the length of the expected vesting period at measurement date based on the
contractual obligations.
Transcribed Image Text:Which of the following statement about expected vesting period agrees with IFRS 2? * The entity shall revise its estimate of the length of the vesting period annually. The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition. The estimate of the length of the expected vesting period shall be consistent with the assumptions used in estimating the fair value of the options granted, and may be subsequentiy revised. The entity shall estimate the length of the expected vesting period at measurement date based on the contractual obligations.
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