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

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.
A) The instruments in the scheme are remeasured at the end of each financial year to fair value. and C) The credit entry in the financial statements is to liabilities.
B) The instruments in the scheme are measured at the fair value at the grant date of the scheme.
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.

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

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 124
Topic #: 2
[All CIMAPRA19-F02-1 Questions]

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.

Show Suggested Answer Hide Answer
Suggested Answer: A, C

by Micheal at Apr 11, 2026, 10:25 PM

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Alpha
10 hours ago
A and C are definitely cash settled!
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Cortney
6 days ago
Right? The remeasurement at fair value is key for cash settled!
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Jeanice
11 days ago
B and D are for equity settled, not cash.
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Lashonda
16 days ago
Wait, are you sure about A? That sounds off.
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Mozell
2 months ago
Totally agree, A and C are the ones!
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Robt
2 months ago
A) and C) are definitely cash settled.
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Gaston
3 months ago
I feel like E applies to both types, but I can't recall if it’s specific to cash-settled schemes.
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Desire
3 months ago
I practiced a similar question, and I think C is correct because cash-settled schemes usually credit liabilities instead of equity.
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Adelaide
3 months 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
3 months ago
I remember that cash-settled schemes require remeasurement at fair value, so I think A is definitely applicable.
upvoted 0 times
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