If the Arrangement in a Share-Based Transaction Provides Either the Entity

Multiple Choice

If the arrangement in a share-based transaction provides either the entity or the counter party with the choice of cash settlement or issuance of the equity instruments,what is the accounting treatment required in AASB 2?

A) similar treatment with cash-settled transactions if the entity has incurred a liability to settle in cash or other assets
B) similar treatment with equity-settled transactions if the entity has not incurred a liability
C) Where the other party has the right to choose the settlement basis then it should be accounted for simular to a compound financial instrument.
D) All of the given answers are correct.