Which of the Following Is Within the Scope of IFRS

Which of the following is within the scope of IFRS 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) Transaction in which the entity receives or acquired goods or services under a contract which is within the scope of IFRS 139 Financial Instruments: Recognition & Measurement.
C) Transactions with employees in the employee's capacity as a holder of equity instruments of the entity.
D) Cancellation, replacement or modification of share-based payments arising because of a business combination or restructuring.

Correct Answer:

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