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Exam Code: 1Z0-1087-20

Exam Name Oracle Certified Network Associate (Account Reconciliation)

Certification Provider: Oracle

Corresponding Certifications: Account Reconciliation , Account Reconciliation Routing and Switching

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NEW QUESTION: 1
IFPS 2, 주식 기준 지불, 일반적으로 다음 중 어떤 방법에 따라 기업이 주식 기반 직원 보상 계획에 대한 계정을 요구합니까?

A. 옵션 A
B. 옵션 D
C. 옵션 B
D. 옵션 C
Answer: C
Explanation:
Entities must account for share-based employee compensation plans in accordance with the fair-value-based method except in the rare cases in which the fair value of the equity instruments is not reliably measurable at the measurement date the grant date for transactions with employees and those providing similar services). In these rare cases IFRS 2 requires entities to account for these plans in accordance with the intrinsic value based method.

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