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 Black Motor Pool method
B. using an option pricing model
C. using the Van der Graaf approach
D. all of the above
Answer:B
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 Black Motor Pool method B. using an option pricing model C. using the Van der Graaf approach D. all of the above