CERTYNEX IFRS ACADEMY

Which statements about market conditions and non-vesting conditions are correct? More than one answer is possible.

Failure of a service condition leaves the expense in place, as for a market condition.

A market condition is taken into account in the estimate of the grant-date fair value.

The expense linked to a market condition is adjusted at each closing according to the probability of reaching the target price.

When the other vesting conditions are met, the expense is recognised whether or not the market condition is met.

Failure of a non-vesting condition leads to no adjustment of the expense, unless a cancellation is identified.