How do you value Elon Musk?

What standard covers share-based payments?

IAS 19

IFRS 3

IFRS 2

IFRS 15

How are equity-settled share-based payments initially valued for an employee?

Fair value of the options given at the grant date

Estimated fair value of the options at the vesting period

Fair value of the options at the year end

As a multiple of their salary

Which of the following statements is true? Statement 1, equity-settled share-based payment costs are recorded as expenses. Statement 2, the issue of options to an employee is an equity-settled share-based payment

Only statement 1 is true

Both statements are true

Neither statement is true

Only statement 2 is true

Which of these figures would NOT be remeasured annually in relation to an equity-settled share-based payment scheme?

All the figures listed here would be remeasured

Fair value of the option

Expected number of options to vest

Expected number of employees to qualify for the options

When is the expense recorded in relation to share-based payments?

On exercise

On initial grant

When the vesting period is reached

Over the vesting period

How much did Tesla note as the probable value that Elon Musk would receive in total?

USD175m

USD775m

USD324m

USD2.2bn

How much did Tesla pay Elon Musk in cash in relation to the scheme?

Zero

USD175m

USD2.3bn

USD775m

Which of these statements is true? Statement 1, bonuses linked to share price are covered under IFRS 2. Statement 2, payments in share options to third parties are covered under IFRS 2

Only statement 2 is true

Neither statement is true

Both statements are true

Only statement 1 is true

What is the total amount expensed by Tesla in relation to the pay award?

Zero

USD56bn

USD2.3bn

USD775m

Which, if any, of the following statements is correct? Statement 1, Elon Musk has not exercised any of the options yet. Statement 2, Elon Musk will have to repay the remuneration in cash

Both statements are correct

Only statement 1 is correct

Neither statement is correct

Only statement 2 is correct

How do you value Elon Musk?

What standard covers share-based payments?

How are equity-settled share-based payments initially valued for an employee?

Which of the following statements is true? Statement 1, equity-settled share-based payment costs are recorded as expenses. Statement 2, the issue of options to an employee is an equity-settled share-based payment

Which of these figures would NOT be remeasured annually in relation to an equity-settled share-based payment scheme?

When is the expense recorded in relation to share-based payments?

How much did Tesla note as the probable value that Elon Musk would receive in total?

How much did Tesla pay Elon Musk in cash in relation to the scheme?

Which of these statements is true? Statement 1, bonuses linked to share price are covered under IFRS 2. Statement 2, payments in share options to third parties are covered under IFRS 2

What is the total amount expensed by Tesla in relation to the pay award?

Which, if any, of the following statements is correct? Statement 1, Elon Musk has not exercised any of the options yet. Statement 2, Elon Musk will have to repay the remuneration in cash

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