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

question 46

Multiple Choice

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

• A) An entity grants 200 share options to all employees.
• B) An entity grants 200 share options to all employees but requires employees to work at least 3 years.
• C) An entity acquires a piece of equipment from another entity in exchange for shares of the entity.
• D) An entity issues share appreciation rights to its employees.
• E) All of the given answers.

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Definitions:

Indirect Leadership

A style of leadership where the leader influences others through indirect means, such as setting a vision, creating an environment conducive to growth, and inspiring via example, rather than direct command and control.

Emailing

A method of exchanging digital messages between people using electronic devices.

Texting

The act of sending written messages through electronic means, specifically via mobile phones.

Rational

Based on clear thought and reason; characterized by the ability to make logical, practical, and effective decisions.