Which of the following is not an objective related to disclosures of share-based payment transactions?
A) Disclosure of percentage of equity and cash payouts to employees
B) Highlights the effects of share-based payment transactions on a company's profit or loss
C) Allows users to understand how the fair value of equity instruments has been determined
D) Allows users to understand the nature and extend of share-based arrangements
Correct Answer:
Verified
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A)
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