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CIMA Management F2 Question # 58 Topic 6 Discussion

F2 Exam Topic 6 Question 58 Discussion:
Question #: 58
Topic #: 6

GH granted 100 share options to each of its 1,000 employees on 1 January 20X8.  The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.

Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?
A.

The expense was measured using the fair value of $7 and the credit entry was to equity.

B.

The expense was measured using the fair value of $7 and the credit entry was to liabilities.

C.

The expense was measured using the fair value of $8 and the credit entry was to equity.

D.

The expense was measured using the fair value of $8 and the credit entry was to liabilities.

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Actual exam question for CIMA F2 exam by Rael2269 at May 1, 2026, 6:00:28 AM

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