Which of the Following Items Are Considered Share-Based Payment Transactions

question 61

Multiple Choice

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

• A) Share dividends to employees who are shareholders of the entity.
• B) Goods acquired from a supplier on credit to be settled in cash.
• C) Services provided by an employee to be settled in equity instruments.
• D) Purchase of non-current assets on credit to be settled in cash.
• E) Exchange of shares as part of the purchase of net assets acquired in a business combination.

---

Definitions:

Truth

The quality or state of being true, often refers to facts or reality as opposed to falsehood.

Foucault

Foucault refers to Michel Foucault, a French philosopher and social theorist known for his influential ideas on power, knowledge, and the relationship between society and individuals.

Hurricane Katrina

A devastating Category 5 hurricane that struck the Gulf Coast of the United States in August 2005, causing widespread destruction and significant loss of life.

African-American

An ethnic group in the United States with ancestral roots in Africa, primarily those whose ancestors were forcibly brought to America through the transatlantic slave trade.