SBR Employee benefits and share-based payment

اے سی سی اے · اسٹریٹجک پروفیشنل · 8 سوالات

نام: ____________________   تاریخ: ____________

1. In a defined benefit plan, remeasurements of the net defined benefit liability are recognised in:

   • A Profit or loss
   • B Cost of sales
   • C Equity directly as a transfer
   • D Other comprehensive income

2. The net interest cost on a defined benefit liability of $500,000 with a discount rate of 5 percent is:

   • A $5,000
   • B $50,000
   • C $25,000
   • D $250,000

3. Past service cost is recognised:

   • A In OCI
   • B Over the remaining service of employees
   • C In profit or loss at the earlier of the plan amendment and related restructuring costs
   • D In equity

4. In a defined contribution plan, the employer's expense for the period is:

   • A The net interest cost
   • B The contributions payable for that period
   • C The actuarial estimate of future benefits
   • D The change in the fair value of plan assets

5. 100 employees each receive 1,000 share options with a grant date fair value of $3. Vesting is after three years and 90 employees are expected to remain. The year 1 expense under IFRS 2 is:

   • A $90,000
   • B $300,000
   • C $270,000
   • D $100,000

6. For an equity-settled share-based payment to employees, the fair value used is measured at:

   • A Each reporting date
   • B The exercise date
   • C The vesting date only
   • D The grant date and not remeasured

7. A cash-settled share-based payment liability is remeasured:

   • A Only when the options vest
   • B In OCI
   • C At each reporting date until settlement, with changes in profit or loss
   • D At grant date only

8. An entity offers termination benefits. When is the liability recognised?

   • A At the year end only
   • B When employees leave
   • C When it can no longer withdraw the offer or when it recognises related restructuring costs, whichever is earlier
   • D When the offer is accepted by all