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sir the Examples of cash-settled share-based payment transactions included in my study text include:
the right to shares that are redeemable, thus entitling the holder to a future payment of cash.
however a technical article states that buy back of shares are not in the scope of IFRS 2. however the example mention in my study text is exactly that of buyback of shares.
Where am i going wrong? How are the two any different?
Buying back shares is not an IFRS 2 issue.