A Share-Based Payment Transaction in Which the Entity Receives Goods

question 5

Multiple Choice

A share-based payment transaction in which the entity receives goods or services as consideration for equity instruments of the entity is classified, in AASB 2 Share-based Payment, as:

• A) an equity-settled share-based payment transaction.
• B) a liability-settled share-based payment transaction.
• C) a cash-settled share-based payment transaction.
• D) an 'other' share-based payment transaction.

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Definitions:

Spillover Hypothesis

Hypothesis that there is a carryover of cognitive gains from work to leisure that explains the positive relationship between activities in the quality of intellectual functioning.

Moral Thought

The process of thinking about, and making judgments regarding, the rightness or wrongness of human actions.

Kohlberg

A theorist known for his work in the development of moral reasoning, proposing stages through which individuals progress as they mature.

Gilligan

A psychologist known for her work in gender differences in morality and ethical decision-making, challenging traditional theories by introducing a feminine perspective.