CIMA F2 Advanced Financial Reporting F2 Question # 52 Topic 6 Discussion

CIMA F2 Advanced Financial Reporting F2 Question # 52 Topic 6 Discussion

F2 Exam Topic 6 Question 52 Discussion:
Question #: 52
Topic #: 6

Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?

Select ALL that apply.


A.

The instruments in the scheme are remeasured at the end of each financial year to fair value.


B.

The instruments in the scheme are measured at the fair value at the grant date of the scheme.


C.

The credit entry in the financial statements is to liabilities.


D.

The credit entry in the financial statements is to equity.


E.

The expense of the scheme is spread to profit or loss over the vesting period.


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