Question

Under the scope of Ind AS 102, share-based payment transactions are categorized based on the method of settlement. Which of the following is NOT recognized as a distinct type of share-based payment transaction under this standard? 

A Equity-settled share-based payment transactions.
B Cash-settled share-based payment transactions.
C Transactions where the entity or the supplier has a choice of settlement (Cash alternatives).
D Share-based payment transactions with deferred cash consideration based on fixed interest rates.
E Transactions where the entity receives goods or services as consideration for its own equity instruments.
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