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1. No. Some contract of purchase of goods is out of the scope of mfrs 2 such as contract involved in business combination (mfrs 3).

2. It depends. If the grant forms part of the cost of business combination where the employees are in their capacity as equity holders, mfrs 2 doesn't apply.

3.

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Q1
No.
Bcs some transactions may fall under different MFRS. for example, the transaction of business combination will fall under MFRS 3

Q2.
It depends. If the grant is made to employees in their capacity as equity holders, it forms part of the cost of the business combination and is outside the scope of MFRS 2. Where the grant requires the provision of post-combination services, MFRS 2 applies.

Q3.
If the award is forfeited bcs of  failure to meet a non-market performance condition, the cumulative expense recorded is reversed because no equity instruments will have vested.
If the entity knows in advance that the employee will not meet the non-market performance condition, it should not pre-empt this by cancelling the award ahead of time because it will be treated as a cancellation under MFRS 2.

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Question 1: Are all share-based payments that involve the purchase of goods within thescope of MFRS 2?

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Question 1: Are all share-based payments that involve the purchase of goods within thescope of MFRS 2?

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Question 2: An acquirer company grants its shares to employees who are shareholders of the target entity. Does MFRS 2 apply to the grant?

Question 3: How does a company account for a situation where it cancels a grant in anticipation of an employee failing to meet a non-market performance condition?