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 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) 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:

Fixed Patterns

A term that refers to repeatable and predictable behaviors or sequences observed in natural or designed systems.

Taxes

Movements or orientations of an organism in response to external stimuli.

Fixed Action Patterns

Instinctive behavioral sequences that are relatively invariant within the species and are triggered by specific stimuli.

Innate

Traits, abilities, or behaviors that are inherent and present at birth, not acquired through learning.