Which method must be used under IFRS to account for employee stock options?
A)Intrinsic value of options.
B)Time value of options.
C)Market value of the shares.
D)Fair value on the grant date of the options.

Question

Quizplus · Accepted Answer

Under IFRS, the accounting for employee stock options requires the use of the fair value method on the grant date of the options. This approach involves estimating the value of the options at the time they are granted to employees, rather than using intrinsic value or market value of the shares.

Which Method Must Be Used Under IFRS to Account for Employee