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:

P-Value

A measure in statistical hypothesis testing that helps in determining the significance of the results.

Null Hypothesis

The hypothesis that there is no effect or no difference, serving as the default assumption in hypothesis testing.

Marginal Propensity

The fraction or portion of an additional amount of income that is spent on consumption, saving, or other economic activities.

Alternative Hypotheses

A statement in hypothesis testing that is accepted if the evidence suggests that the null hypothesis is false.