暗記メーカー

暗記メーカー

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chapter 25

chapter 25
10問 • 1年前
  • nicollette claire
    • 通報

    問題一覧

  • 1

    The payment for services in cash and based on the price of the entity's ordinary shares is what type of share-based payment transaction?

    Cash-settled share-based payment transaction

  • 2

    A cash-settled share-based payment transaction increases

    A liability

  • 3

    Compensation cost for a share-based payment to employees that is classified as liability is measured at

    The change in fair value for each reporting period

  • 4

    What is the measurement date for share-based payment to employees that is classified as liability?

    The settlement date

  • 5

    For share appreciation rights, the measurement date for computing compensation is the

    Date of exercise

  • 6

    In accounting for share appreciation right, compensation expense is generally

    Not recognized

  • 7

    Which statement is true regarding share appreciation right?

    The total amount of compensation is not known until the date the share appreciation right is exercised.

  • 8

    For cash settled share-based payment transaction, any change in fair value of liability is

    Included in profit or loss

  • 9

    If share-based payment transaction provides that the employees have the right to choose the settlement whether in cash or shares, the entity is deemed to have issued

    A compound financial instrument

  • 10

    If the entity has the choice of settlement in a cash and share alternative, the entity shall account for the instrument initially as

    Either equity or liability but not both

    • Quiz I.T Week 3

    Quiz I.T Week 3

    nicollette claire · 34問 · 2年前

    Quiz I.T Week 3

    Quiz I.T Week 3

    34問 • 2年前
    nicollette claire

    Quiz I.T. Week 4

    Quiz I.T. Week 4

    nicollette claire · 29問 · 2年前

    Quiz I.T. Week 4

    Quiz I.T. Week 4

    29問 • 2年前
    nicollette claire

    Quiz I.T. Week 5

    Quiz I.T. Week 5

    nicollette claire · 7問 · 2年前

    Quiz I.T. Week 5

    Quiz I.T. Week 5

    7問 • 2年前
    nicollette claire

    midterm exam FAR

    midterm exam FAR

    nicollette claire · 40問 · 2年前

    midterm exam FAR

    midterm exam FAR

    40問 • 2年前
    nicollette claire

    midterm qui

    midterm qui

    nicollette claire · 20問 · 2年前

    midterm qui

    midterm qui

    20問 • 2年前
    nicollette claire

    CFAS CHAPTER 1

    CFAS CHAPTER 1

    nicollette claire · 41問 · 2年前

    CFAS CHAPTER 1

    CFAS CHAPTER 1

    41問 • 2年前
    nicollette claire

    CFAS CHAPTER 2

    CFAS CHAPTER 2

    nicollette claire · 28問 · 2年前

    CFAS CHAPTER 2

    CFAS CHAPTER 2

    28問 • 2年前
    nicollette claire

    CFAS CHAPTER 3

    CFAS CHAPTER 3

    nicollette claire · 9問 · 2年前

    CFAS CHAPTER 3

    CFAS CHAPTER 3

    9問 • 2年前
    nicollette claire

    I.T FINALS R3VIEWER EXCEL 1

    I.T FINALS R3VIEWER EXCEL 1

    nicollette claire · 35問 · 2年前

    I.T FINALS R3VIEWER EXCEL 1

    I.T FINALS R3VIEWER EXCEL 1

    35問 • 2年前
    nicollette claire

    I.T FINALS REVIEWER SORTING DATA

    I.T FINALS REVIEWER SORTING DATA

    nicollette claire · 20問 · 2年前

    I.T FINALS REVIEWER SORTING DATA

    I.T FINALS REVIEWER SORTING DATA

    20問 • 2年前
    nicollette claire

    I.T REGIEWER VLOOKUP

    I.T REGIEWER VLOOKUP

    nicollette claire · 9問 · 2年前

    I.T REGIEWER VLOOKUP

    I.T REGIEWER VLOOKUP

    9問 • 2年前
    nicollette claire

    chapter 4

    chapter 4

    nicollette claire · 30問 · 1年前

    chapter 4

    chapter 4

    30問 • 1年前
    nicollette claire

    chapter 5

    chapter 5

    nicollette claire · 10問 · 1年前

    chapter 5

    chapter 5

    10問 • 1年前
    nicollette claire

    Chapter 6

    Chapter 6

    nicollette claire · 20問 · 1年前

    Chapter 6

    Chapter 6

    20問 • 1年前
    nicollette claire

    chapter 7

    chapter 7

    nicollette claire · 15問 · 1年前

    chapter 7

    chapter 7

    15問 • 1年前
    nicollette claire

    chapter 9

    chapter 9

    nicollette claire · 10問 · 1年前

    chapter 9

    chapter 9

    10問 • 1年前
    nicollette claire

    Chapter 14

    Chapter 14

    nicollette claire · 5問 · 1年前

    Chapter 14

    Chapter 14

    5問 • 1年前
    nicollette claire

    chapter 14

    chapter 14

    nicollette claire · 24問 · 1年前

    chapter 14

    chapter 14

    24問 • 1年前
    nicollette claire

    Chapter 16

    Chapter 16

    nicollette claire · 20問 · 1年前

    Chapter 16

    Chapter 16

    20問 • 1年前
    nicollette claire

    chapter 24

    chapter 24

    nicollette claire · 25問 · 1年前

    chapter 24

    chapter 24

    25問 • 1年前
    nicollette claire

    chapter 17

    chapter 17

    nicollette claire · 20問 · 1年前

    chapter 17

    chapter 17

    20問 • 1年前
    nicollette claire

    chapter 18

    chapter 18

    nicollette claire · 15問 · 1年前

    chapter 18

    chapter 18

    15問 • 1年前
    nicollette claire

    問題一覧

  • 1

    The payment for services in cash and based on the price of the entity's ordinary shares is what type of share-based payment transaction?

    Cash-settled share-based payment transaction

  • 2

    A cash-settled share-based payment transaction increases

    A liability

  • 3

    Compensation cost for a share-based payment to employees that is classified as liability is measured at

    The change in fair value for each reporting period

  • 4

    What is the measurement date for share-based payment to employees that is classified as liability?

    The settlement date

  • 5

    For share appreciation rights, the measurement date for computing compensation is the

    Date of exercise

  • 6

    In accounting for share appreciation right, compensation expense is generally

    Not recognized

  • 7

    Which statement is true regarding share appreciation right?

    The total amount of compensation is not known until the date the share appreciation right is exercised.

  • 8

    For cash settled share-based payment transaction, any change in fair value of liability is

    Included in profit or loss

  • 9

    If share-based payment transaction provides that the employees have the right to choose the settlement whether in cash or shares, the entity is deemed to have issued

    A compound financial instrument

  • 10

    If the entity has the choice of settlement in a cash and share alternative, the entity shall account for the instrument initially as

    Either equity or liability but not both