Which of the following is a share-based payment transaction within the scope of IFRS 2? Give reasons

Question:

Which of the following is a share-based payment transaction within the scope of IFRS 2? Give reasons for your answer.
(a) Goods acquired from a supplier by incurring a liability based on the market price of the goods
(b) An invoiced amount for professional advice provided to an entity, charged at an hourly rate, and to be settled in cash
(c) Services provided by an employee to be settled in equity instruments of the entity
(d) Supply of goods in return for cash or equity instruments at the discretion of the supplier
(e) payment to employees who are holders of an entity's shares
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...