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      Question

      Which statement about cash-settled share-based payments

      is true? 
      A The liability is recognized only at the settlement date Correct Answer Incorrect Answer
      B The liability is recognized at grant date and not remeasured Correct Answer Incorrect Answer
      C The liability is remeasured at each reporting date until settlement Correct Answer Incorrect Answer
      D No expense is recognized until payment is made Correct Answer Incorrect Answer
      E None of the above Correct Answer Incorrect Answer

      Solution

      Under Ind AS 102, liability for cash-settled share-based payments is initially recognized at fair value and subsequently remeasured to fair value at each reporting date until settlement. All changes in the fair value of the liability are recognized directly in profit or loss.   

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