Which of the Following Is NOT a Share-Based Payment Transaction

question 29

Multiple Choice

Which of the following is NOT a share-based payment transaction under IFRS 2?

• A) Equity-settled share-based payment
• B) Cash-settled share-based payment
• C) Choice-of-settlement share-based payment
• D) All of the above are share-based payment transactions under IFRS 2.

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Definitions:

Memorandum

A written message used in business and government, typically for internal communication, to convey information or decisions.

Formal

Pertaining to or following established, traditional rules or principles, especially in a social or cultural setting.

Decoder

A device or program that translates encoded data into its original format; in communication, someone who interprets the message.

Technologies

The use of scientific understanding to achieve practical goals, particularly within industrial sectors.