Which of the following items are considered share-based payment transactions within the scope of AASB 2?
A) Share dividends to employees who are shareholders of the entity.
B) Goods acquired from a supplier on credit to be settled in cash.
C) Services provided by an employee to be settled in equity instruments.
D) Purchase of non-current assets on credit to be settled in cash.
E) Exchange of shares as part of the purchase of net assets acquired in a business combination.

Question

Quizplus · Accepted Answer

Share-based payment transactions within the scope of AASB 2 involve transactions where goods or services are received in exchange for equity instruments or cash based on the value of equity instruments. Option C involves services provided by an employee to be settled in equity instruments, fitting this definition.

Which of the Following Items Are Considered Share-Based Payment Transactions