alleryStart learning →Replacement share awards are measured using which method?
AInd AS 102 market measure
BGrant-date intrinsic value
CFace value of the shares
DInd AS 113 exit price
Answer & Solution
Correct answer: A. Ind AS 102 market measure
Share-based payment replacement is an exception to fair value and uses the market-based measure from Ind AS 102 at the acquisition date.
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