CIMAPRA19-F02-1 Exam - Topic 1 Question 49 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam

Question #: 49
Topic #: 1

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

Select ALL that apply.

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

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

CThe credit entry in the financial statements is to liabilities.

DThe credit entry in the financial statements is to equity.

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

Show Suggested Answer

Suggested Answer: A, C

by Raylene at May 06, 2022, 02:19 AM

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5 months ago

A is definitely true for cash settled schemes.

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Hmm, I'm not totally sure about this one. I was thinking maybe C - Collaborating, since that also involves trying to find a solution that works for both parties. But Smoothing/Accommodating does sound like it fits the description better.

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Margarita

5 months ago

I feel pretty confident about this one. The Encrypting File System (EFS) and digital certificates seem like logical picks to improve security for the laptops.

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Kindra

5 months ago

I think the answer is A. Rebuilding the configuration cache seems like the logical step to make sure the changes are reflected in the storefront.

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Wilson

5 months ago

Ugh, cloud security questions are the worst. I'm just going to guess and hope for the best. Maybe I'll go with D - None of the above, since the options don't seem to perfectly fit the scenario described.

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CIMAPRA19-F02-1 Exam - Topic 1 Question 49 Discussion

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Elvis

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