Hi, Ma'am/Sir! Can someone help to answer this Multiple Choice questions? I need an explanation on every question. Thank you :>

PROBLEM 5: MULTIPLE CHOICE - THEORY 1. Cash-settled share based payment transactions are recognized a. in equity b. as liability c. a or b d. none of these 2. According to PFRS 2, employee share appreciation rights are measured at a. the fair value of the shares. b. the fair value of the share appreciation rights. c. the intrinsic value of the shares. d. the intrinsic value of the share appreciation rights. 3. The liability arising from share appreciation rights are a. measured at fair value on initial recognition only. b. measured at fair value on initial recognition and at the end of each subsequent period.C. measured at fair value on initial recognition, at the end of each subsequent period, and on settlement date. d. any of these as a matter of accounting policy choice. 4. A share-based payment transaction with cash alternative whereby the right of choice of settlement is retained by the entity is accounted for as a. equity settled c. partly a and partly b b. cash settled d. either a or b but not both 5. If the allowed tax deduction exceeds the remuneration expense recognized on a share-based compensation plan, the a. tax benefit of the tax deduction is recognized in profit or loss b. tax benefit of the tax deduction is recognized in equity c. tax benefit of the excess tax deduction is recognized in equity d. tax benefit of the remuneration expense is recognized in profit or loss while the tax benefit of the excess tax deduction is recognized in equity