Which of the Following Share-Based Payment Transactions Are Considered Equity-Settled

question 11

Multiple Choice

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

• A) Company A grants 5 000 options each to its directors in return for services to be received over two years.
• B) Company B purchases machinery in exchange for shares.
• C) Company C incurs a liability based on the price of the entity's share options to pay for the services of its sales executives.
• D) All of the given answers.
• E) Company A grants 5 000 options each to its directors in return for services to be received over two years; Company B purchases machinery in exchange for shares.

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