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NEW QUESTION: 1
The measurement date in accounting for shares issued to employees in share option plans accounted for in accordance with the fair value method prescribed by FRS 2 is:
A. The earliest date on which both the number of shares to be issued and the option price are known.
B. The date on which the options are exercised by the employees.
C. The date on which options are granted to specified employees.
D. The date the entity forgoes alternative use of the shares to be sold under option
Answer: C
Explanation:
Under the fair-value-based method prescribed by IFRS 2, compensation expense is measured at the grant date. This expense is based on the fair value of the award at that date and recognized over the sting period, the period over which the vesting conditions are expected to be satisfied.

NEW QUESTION: 2

A. Option C
B. Option A
C. Option B
D. Option D
Answer: B
Explanation:
Spanning Tree Protocol convergence (Layer 2 convergence) happens when bridges and switches have transitioned to either the forwarding or blocking state. When layer 2 is converged, root bridge is elected and all port roles (Root, Designated and Non-Designated) in all switches are selected.

NEW QUESTION: 3

A. Option C
B. Option D
C. Option A
D. Option B
Answer: B,D

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