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Commerce · Q2219

Accounting

Graduate and Post Graduate · Commerce · question 2219

Q2219

Which of the following transactions involving the issuance of shares does not come within the definition of a 'share based payment' under Ind AS-102?

A.
Employee share purchase plans
B.
Employee share option plans
C.
Share based payment relating to an acquisition of a subsidiary
Answer
D.
Share appreciation rights

Answer: Option C

Solution

Answer: Option C
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