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

question 2

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:

Dishonored

In relation to financial transactions, it refers to the refusal of payment on a check, note, or bill when presented.

Bill of Exchange

A bill of exchange is a written order used primarily in international trade that binds one party to pay a fixed amount of money to another party at a predetermined date or on demand.

Goldsmith

Traditionally, an artisan who crafts objects out of gold, but the term can also refer to a person or establishment dealing in gold and gold products.

Silversmith

An artisan specializing in the creation and manipulation of silver into functional items, jewelry, or art.