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:

Risk Averse

A tendency to prefer options that have fewer risks and more certain outcomes.

Net Earnings

The profit (or loss) of a business after all expenses have been deducted from revenues.

Probability

A measure of the likelihood that an event will occur, often expressed as a number between 0 and 1.

Net Earnings Per Share

A financial ratio calculated by dividing the net income of a company by the average number of its outstanding shares, indicating the company's profitability per share.