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(iv) The vesting period is a period during which all the specified vesting conditions of a share-based
payment arrangement are to be satisfied as per Ind-AS 102? ______________Anonymous voting
- ✅
- ❌
(iii) Ind-AS 102 does not apply to share-based payment transactions other than for the acquisition
of goods and services. ____________Anonymous voting
- ✅
- ❌
(ii) Ind-AS 102 Share based payments would not apply if Preference Shares, being an equity
instrument, are issued to a supplier in exchange for goods supplied. _____________Anonymous voting
- ✅
- ❌
(i) Share-based payment relating to an acquisition of a subsidiary involving the issuance of shares
does not come within the Scope of a “share-based” payment as covered under Ind-AS 102?
_________Anonymous voting
- ✅
- ❌
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I witnessed, chhote chhote & essy MCQs pe jyada participation aata hain, compared to big & complex MCQs
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I witnessed, chhote chhote & essy MCQs pe jyada participation aata hain, compared to big & complex MCQs
Question – 2 : _____ date is the date on which the entity and the other party agree to the share-
based payment arrangement and shares the principal terms and conditions.
A : Grant date
B : Inception date
C : Vesting date
D : Exercise date
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