CERTYNEX IFRS ACADEMY

Which statements about transactions outside the scope of IFRS 2 are correct? More than one answer is possible.

IAS 32 applies to the expense recognised for an equity-settled employee option plan.

Contracts within the scope of IFRS 9 also fall within IFRS 2 when they can be settled net in cash.

Share-based payment transactions fall within IFRS 2 and are excluded from the scope of IAS 32, with exceptions for certain contracts.

Any transaction concluded with an employee falls within IFRS 2, whether the payment is in shares, in cash or of another kind.

A contract to buy a non-financial item that can be settled net in cash and is not held for the entity's own use requirements follows IAS 32 and IFRS 9 and stays outside the scope of IFRS 2.