Which of the Following Share-Based Payment Transactions Are Considered Equity-Settled

question 49

Multiple Choice

Which of the following share-based payment transactions are considered equity-settled transactions within the scope of AASB 2?

• A) Company A grants 5000 options each to its directors in return for services to be received over two years.
• B) Company B purchases machinery in exchange for shares.
• C) Company C incurs a liability based on the price of the entity's share options to pay for the services of its sales executives.
• D) Company A grants 5000 options each to its directors in return for services to be received over two years; Company B purchases machinery in exchange for shares.

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Definitions:

Political Debate

A formal discussion where participants argue on varying perspectives on political issues, often aiming to persuade public opinion or policy.

Candidate Preference

The inclination or favoritism towards a specific candidate in an election or selection process based on certain criteria or personal biases.

Influenced

The capacity or power of persons or things to be a compelling force on the actions, behavior, opinions, etc., of others.

Communicator Attractiveness

The degree to which the physical, social, or intellectual appeal of a communicator increases the effectiveness of the communicated message.