Which of the following statements in relation to disclosures required under IFRS 2 Share-based Payment is not correct?
A) Option pricing models used in valuing share options must be identified.
B) The number and weighted average exercise price of share options outstanding at the beginning and end of each period must be disclosed.
C) Information about share-based payment arrangements that are substantially the same may be aggregated.
D) The total expense arising from share-based payment transactions in which the services qualified for recognition as an asset must be disclosed.

Question

Quizplus · Accepted Answer

Under IFRS 2, the total expense arising from share-based payment transactions is required to be disclosed, but it is not specifically required to separate those that qualify for recognition as an asset from those that do not.

Which of the Following Statements in Relation to Disclosures Required