A Share-Based Payment Transaction in Which the Entity Acquires Goods

question 8

Multiple Choice

A share-based payment transaction in which the entity acquires goods or services by incurring liabilities to the supplier for amounts that are based on the value of the entity's shares or other equity instruments of the entity is classified in IFRS 2 as:

• A) an equity-settled share-based payment transaction
• B) a cash-settled share-based payment transaction
• C) a liability-settled share-based payment transaction
• D) an "other" share-based payment transaction

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Definitions:

Mathematical Formula

An equation or expression representing a relationship between mathematical symbols and quantities.

Hydrogen Ion Concentration

A measure of the acidity or alkalinity of a solution, often expressed in terms of pH.

pH

A measurement system designed to indicate the level of acidity or alkalinity in water-based solutions, ranging from 0 (highly acidic) to 14 (highly alkaline), with the midpoint, 7, representing a neutral pH.

Buffer

A solution that resists changes in pH when acid or alkali is added to it.