CERTYNEX IFRS ACADEMY

Cerval SA grants its managers options to subscribe for its own shares in exchange for their services. Which standard deals with this remuneration?

IAS 19, because any remuneration of managers is an employee benefit, whatever the form of settlement chosen.

IAS 26, which sets the accounting for remuneration paid to managers by the entity, including options.

IAS 37, because the commitment to grant options is a provision for staff costs.

IFRS 2, which deals separately with remuneration settled in equity instruments.