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

question 11

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 5 000 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) All of the given answers.
• E) Company A grants 5 000 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:

Client-Centered Therapy

A humanistic therapeutic approach developed by Carl Rogers focusing on providing a supportive environment where clients can develop a stronger, healthier sense of self.

Carl Rogers

An influential American psychologist known for his humanistic approach to psychology, which emphasized the importance of free will, self-actualization, and the client-centered therapy method.

Structuralism

A method of interpretation and analysis of aspects of human cognition, behavior, culture, and experience, focusing on relationships of contrast between elements in a conceptual system.

Functionalism

A psychological perspective that considers mental life and behavior in terms of active adaptation to the person's environment.