Which of the Following Is NOT Within the Scope of AASB

Multiple Choice

Which of the following is NOT within the scope of AASB 2 Share-based Payment.

A) Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business combination to which IFRS 3 Business Combinations applies.
B) Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee.
C) Cancellation, replacement or other modification of share-based payment arrangements because of a business combination.
D) Cancellation, replacement or other modification of share-based payment arrangements because of other equity restructuring.