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CIMAPRA19-F02-1 Exam - Topic 1 Question 43 Discussion

GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.Whichof the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?
A) The expense was measured using the fair value of $7 and the credit entry was to equity.
B) The expense was measured using the fair value of $7 and the credit entry was to liabilities.
C) The expense was measured using the fair value of $8 and the credit entry was to equity.
D) The expense was measured using the fair value of $8 and the credit entry was to liabilities.

CIMAPRA19-F02-1 Exam - Topic 1 Question 43 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 43
Topic #: 1
[All CIMAPRA19-F02-1 Questions]

GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.

Whichof the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?

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Suggested Answer: A

by Rozella at May 06, 2022, 10:10 AM

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Meaghan
10 months ago
I thought they had to account for the higher value at year-end?
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Lorrie
10 months ago
Definitely option A, that's how IFRS 2 works!
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Tequila
11 months ago
Wait, why would they use $8? That seems off.
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Lizbeth
11 months ago
Totally agree, it's all about the grant date value!
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Robt
11 months ago
GH should use the fair value of $7 for the expense.
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Dorothy
11 months ago
Okay, let me think this through. The bills of material would give me the components needed for each master schedule item, and then I could use that to determine the capacity required. I'm pretty sure the answer is B, bill of resources.
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Magda
11 months ago
This is a classic example of a calendar spread. Bubba is buying one put and selling another put with the same underlying but different expiration dates. Time to put my options knowledge to the test!
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Frank
11 months ago
This seems like a straightforward question about the valid metric types in Decision Center. I'm pretty confident I know the answer, so I'll just quickly review the options and select the two correct ones.
upvoted 0 times
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Yvonne
11 months ago
I think the navigation button might be related to the Drawer Widget, but I'm not completely sure.
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Georgeanna
11 months ago
I'm pretty sure the answer is 'No' here. The solution specifically says to manually download the 'docker-ee' package, which means it won't be an automatic upgrade to the Enterprise Edition.
upvoted 0 times
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Edison
11 months ago
I think a miner is a type of node, but I'm struggling to recall if all nodes must be miners.
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