IFRS 2 requires that the fair value of the option issued as a share-based payment to an employee,be determined and this value be deemed to be the cost of the options.

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This is correct. IFRS 2 requires that the fair value of the option issued as a share-based payment to an employee be determined and this value be deemed to be the cost of the options. This requirement ensures that companies report the economic cost of these transactions accurately in their financial statements.

IFRS 2 Requires That the Fair Value of the Option