Which of the Following Is NOT Within the Scope of IFRS

question 26

Multiple Choice

Which of the following is NOT within the scope of IFRS 2?

• A) Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business combination to which IFRS 3 Business Combinations applies.
• B) Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee.
• C) Cancellation, replacement or other modification of share-based payment arrangements because of a business combination.
• D) Cancellation, replacement or other modification of share-based payment arrangements because of other equity restructuring.

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Definitions:

Standardized

Conforming to a uniform style, size, or quality, often to facilitate consistency and interoperability across different uses or applications.

Quality Standards

Set guidelines and criteria established to ensure that products, services, and processes meet specific requirements and are reliable, safe, and efficient.