CERTYNEX IFRS ACADEMY

Which statements about the disclosure of the nature and extent of share-based payment arrangements are correct? More than one answer is possible.

The description includes the vesting conditions specific to each type of arrangement.

The disclosure is limited to the amount of the expense for the period, with no description of the arrangements that produced it.

The description includes the maximum term of the options granted.

The entity describes each type of arrangement existing during the period, for example an employee option plan and a share appreciation rights plan.

It is enough to describe the most important plan of the period, the other arrangements being omitted from the disclosure.