CIMAPRA19-F02-1 Exam - Topic 2 Question 124 Discussion

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

Question #: 124
Topic #: 2

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 Micheal at Apr 11, 2026, 10:25 PM

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Adelaide

2 days ago

I’m not entirely sure, but I think B might be for equity-settled schemes since they measure at grant date, right?

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Mickie

7 days ago

I remember that cash-settled schemes require remeasurement at fair value, so I think A is definitely applicable.

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