Which of the Following Is Not Within the Scope of AASB

question 3

Multiple Choice

Which of the following is not within the scope of AASB 2 Share-based Payment?

• A) Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee.
• B) Cancellation, replacement or other modification of share-based payment arrangements because of a business combination.
• C) Cancellation, replacement or other modification of share-based payment arrangements because of other equity restructuring.
• D) Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business combination to which IFRS 3 Business Combinations applies.

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Definitions:

Interpersonal Level

Pertains to the interactions and relationships between individuals in various social settings.

Awareness

The knowledge or perception of a situation or fact, often highlighting the importance of being conscious or cognizant of one’s environment, body, feelings, or social dynamics.

Health Promotion

Activities and programs designed to improve and maintain individual and community health by encouraging healthy lifestyles.

Disease Prevention

Disease prevention involves strategies and practices aimed at reducing the risk or incidence of illnesses among individuals or populations.