alleryStart learning →For parties other than employees, the fair value of goods or services received is presumed to be
Anever measurable
Bat nominal value
Cat tax value
Dreliably estimable
Answer & Solution
Correct answer: D. reliably estimable
The standard sets a rebuttable presumption that the fair value of goods or services from non-employees can be estimated reliably.
Keep practising Ind AS 102 Share Based Payment
Browse all Ind AS 102 Share Based Payment questions for CA Final, or explore more Financialreporting topics.
Related questions
2,000 SARs vest immediately with fair value Rs 35 each. Liability recognised at once isRs 200,000 was booked over 2 years, then a non-market profit target fails. Net cumulative 10 staff get 1,000 options each, FV Rs 25 with a 5-year share price target. Annual charge Total expected cost of a 4-year equity-settled plan is Rs 480,000 with no forfeitures. YeaSame SARs, year 2: 48 staff vest, fair value Rs 18, liability so far Rs 175,000. Year 2 ex50 staff hold 500 SARs each, 2-year vesting. SAR fair value is Rs 14 at end of year 1. YeaRepricing lifts fair value of 1,000 options from Rs 8 to Rs 11. Incremental fair value is1,000 vested options bought back at Rs 80 each when fair value is Rs 70. Expense recognise