Which one of the below should Tucan disclose about the nature and extent of share-based payment arrangements that existed during a particular period?
A. An explanation for the rationale for any changes made to the share-based payment arrangements
B. An understanding of the effect of share-based payment transactions on earnings per share
C. Information about how the fair value of goods or services received, or the fair value of the equity instruments granted, during the period was determined
Tucan should disclose information about how the fair value of goods or services received, or the fair value of the equity instruments granted, during the period was determined. This disclosure provides transparency into the valuation methodology and assumptions used, which is essential for stakeholders to comprehend the impact of share-based payment arrangements on the company's financial statements. Therefore, option C is the relevant choice for Tucan to make in disclosing details about its share-based payment arrangements.
