CERTYNEX IFRS ACADEMY

To measure the fair value of options granted to employees using a valuation model, which of these statements is correct?

The model inputs are a judgement of the entity, which discloses the ones it has used.

Expected volatility is imposed by the standard and is deduced from the share's historical volatility over the vesting period.

The life used is the contractual term of the options, whatever exercise period the entity expects.

The risk-free rate is a single rate set by the IASB for all entities and for all grants.