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

Question

Quizplus · Accepted Answer

Bonus shares issued to employees as a shareholder of the entity are not considered as share-based payment transactions within the scope of AASB 2, as they are not issued in exchange for services rendered. A, B, and C are all examples of share-based payment transactions as they involve the issuance of shares or options in exchange for services rendered.

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