Which of the following items are not considered share-based payment transactions within the scope of AASB 2?
A) Options issued to employees in exchange for services rendered.
B) Shares issued to employees for services rendered.
C) Shares issued to consultants for services rendered.
D) Bonus shares issued to employees as a shareholder of the entity.
E) Option issued to suppliers for purchase of inventories.

Question

Quizplus · Accepted Answer

Bonus shares issued to employees as shareholders are not considered share-based payment transactions under AASB 2, as they are related to their capacity as shareholders, not as employees or service providers.

Which of the Following Items Are Not Considered Share-Based Payment