Which of the Following Items Are Considered Share-Based Payment Transactions

question 61

Multiple Choice

Which of the following items are considered share-based payment transactions within the scope of AASB 2?

• A) Share dividends to employees who are shareholders of the entity.
• B) Goods acquired from a supplier on credit to be settled in cash.
• C) Services provided by an employee to be settled in equity instruments.
• D) Purchase of non-current assets on credit to be settled in cash.
• E) Exchange of shares as part of the purchase of net assets acquired in a business combination.

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Definitions:

Tax Revenue

The income that is gained by governments through taxation, which is used to fund public services and government obligations.

Organized Crime

Crime committed by structured groups typically involving the provision of illegal goods and services.

Internet Gambling

Placing bets or wagers on games of chance or skill, typically using the internet or other forms of digital communication.

Billion Dollars

A monetary unit equal to one thousand million dollars, often used to indicate a vast amount of wealth or cost.