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Under IFRS 2, with Respect to Cash-Settled Share-Based Payments, When

Question 49

Multiple Choice

Under IFRS 2, with respect to cash-settled share-based payments, when an employee has received stock appreciation rights, how is the fair value of those rights measured?


A) Using the consolidation method
B) Using an option pricing model
C) Using the dividend discount approach
D) All of the above

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