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.

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