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

Multiple Choice

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.