Which of the Following Items Are Not Considered Share-Based Payment

question 37

Multiple Choice

Which of the following items are not considered share-based payment transactions within the scope of AASB 2?

• A) options issued to employees in exchange for services rendered
• B) shares issued to employees for services rendered
• C) shares issued to consultants for services rendered
• D) bonus shares issued to employees as a shareholder of the entity

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Definitions:

Probability

A measure of the likelihood of a particular event or outcome occurring, expressed as a number between 0 and 1.

Expected Utility Maximizer

An individual who makes choices under uncertainty to maximize their expected level of satisfaction, based on the probabilities of different outcomes.

Von Neuman-Morgenstern

A theory in economics that provides an axiomatic basis for expected utility theory, which helps to explain choice under uncertainty.

Probability

An indication of how probable an event is to happen, represented numerically between 0 and 1, with 0 meaning it cannot happen and 1 meaning it is certain to happen.