Which of the Following Is Within the Scope of AASB

question 16

Multiple Choice

Which of the following is 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) Transaction in which the entity receives or acquired goods or services under a contract which is within the scope of AASB 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:

Fusible Elements

Components designed to melt or fuse when exposed to high temperatures, acting as a safety device in electrical or mechanical systems.

Category III

A classification referring to a set of standards or conditions, often related to safety or performance levels in technical or electrical fields.

High-Voltage System

Refers to electrical systems or components that operate at elevated voltages, often found in electric vehicles and industrial equipment.

Open Circuit

An electrical circuit in which the path for current flow is broken, causing the circuit not to function.