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:

Neuroscience Perspective

An approach in psychology that emphasizes the study of how the brain and the nervous system determine behavior and mental processes.

Strokes

Medical conditions that occur when the blood supply to part of the brain is interrupted or reduced, leading to brain damage and potential loss of functions.

Brain Diseases

Conditions that impair normal brain function, including neurodegenerative diseases such as Alzheimer's and Parkinson's.

Memory

The persistence of learning over time through the storage and retrieval of information.