Scope of AASB 2/IFRS 2  LO2 Which of the following is a share‐based payment transaction within the scope of AASB 2/IFRS 2? Give reasons for your answer.

(a) Goods acquired from a supplier (counterparty) by incurring a liability based on the market price of the goods

(b) An invoiced amount for professional advice provided to an entity, charged at an hourly rate, and to be settled in cash

(c) Services provided by an employee to be settled in equity instruments of the entity

(d) Supply of goods in return for cash or equity instruments at the discretion of the counterparty

(e) Dividend payment to employees who are holders of an entity’s shares