Which of the Following Is NOT Within the Scope of AASB

question 5

Multiple Choice

Which of the following is NOT within the scope of AASB 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:

Lengthy Process

Describes a procedure or series of actions that takes a considerable amount of time to complete, often due to complexity or detailed requirements.

More Expensive

The condition of having a higher price or cost compared to other items or services.

Goodwill

The intangible asset that arises when a business is acquired for more than the fair value of its net assets, representing reputational value.

High Degree of Public Visibility

A situation or status in which an individual, organization, or event is highly noticeable or exposed to the public eye, often scrutinized by media and the public.