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Overall, I could not understand 4. IFRS 2- SCOPE (chapter14)
IFRS 2 applies where goods or services are received in exchange for an equity based payment; it does not apply to the following:
? Shares issued in a business combination
? Financial instrument contracts for the purchase of goods
? Purchase of treasury shares
? Rights issues where some of the shareholders are also employees.Could you please elaborate on it?
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