Which of the Following Is Within the Scope of IFRS

question 21

Multiple Choice

Which of the following is within the scope of IFRS 2 Share-based Payment.

• 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) Transaction in which the entity receives or acquired goods or services under a contract which is within the scope of IFRS 139 Financial Instruments: Recognition & Measurement.
• C) Transactions with employees in the employee's capacity as a holder of equity instruments of the entity.
• D) Cancellation, replacement or modification of share-based payments arising because of a business combination or restructuring.

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Definitions:

Domestic Labor

Refers to work performed within the household, such as cleaning, cooking, and caregiving, which is often unpaid and traditionally assigned to women.

Antidemocratic Regimes

Governments or political systems that reject the principles of democracy, often limiting political pluralism, disregarding rule of law, and violating individual freedoms.

Financial Aid

Monetary assistance provided to individuals, typically students, to help cover the costs of education or other expenses.

Military Aid

Assistance provided by one nation to another in the form of defense equipment, training, or direct support to strengthen military capabilities.