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:

REM Sleep Behavior Disorder (RBD)

A sleep disorder characterized by the acting out of dreams during the REM stage of sleep, often accompanied by vocalizations and movements.

Sleep

A reversible and periodic state of rest in which consciousness of the world is partially or completely lost, and the body's metabolism significantly slows down, providing rest and recovery to the body and brain.

Sensory Awareness

The conscious perception and interpretation of sensory stimuli from the environment.

Consciousness

The state of being aware of and able to think about one's own existence, sensations, thoughts, surroundings, and experiences.