Which of the following statements in relation to disclosures required under AASB 2 Share-based Payment is not correct?
A) Option pricing models used in valuing share options must be identified.
B) The number and weighted average exercise price of share options outstanding at the beginning and end of each period must be disclosed.
C) Information about share-based payment arrangements that are substantially the same may be aggregated.
D) The total expense arising from share-based payment transactions in which the services qualified for recognition as an asset must be disclosed.

Question

Quizplus · Accepted Answer

The incorrect statement is D because AASB 2 requires disclosure of the total expense arising from share-based payment transactions, but it does not specifically require that the expense related to transactions where services qualified for recognition as an asset be disclosed separately. The standard focuses on the overall expense recognized in relation to share-based payments.

Which of the Following Statements in Relation to Disclosures Required