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Problem 1: Which of the following is not within the scope of AASB 2 share-based payment?
a. Cancellation, replacement or other modification of share based payment arrangements because of other equity restructuring
b. 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 apply
c. Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee
d. Cancellation, replacement or other modification of share based payment arrangements because of a business combination
Financial Statement Analysis and Preparation
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Computation of Free Cash Flow
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