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Share this page: Compendium of Indian Accounting Standards (Year 2019-2020) - Volume I (Ind AS 101-116) Title and Copyright. 1 Ind AS 101 First-time Adoption of Indian Accounting Standards. 2 Ind AS 102 Share-based Payment.
Objective. ntity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with t. Scope.
Jul 9, 2021 · The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February 2015, and as amended from time to time are applicable to the specified class of companies as per Ind AS Roadmap.
Under IND AS 102, the nature of the condition affects the timing of when the expense is recognised, and in some cases, the measurement of the expense. In addition, if a condition is not met, whether or not the entity may reverse the previously recognised compensation
36 Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets. 37 Ind AS 38 Intangible Assets. 38 Ind AS 40 Investment Property. 39 Ind AS 41 Agriculture. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)
recognise the goods or services received, and an increase in equity, as the counterparty supplies goods or renders service, in accordance with the requirements applying to equity-settled share-based payment transactions (paragraphs 10–29).
TOPIC: IND AS 102 - SHARE BASED PAYMENT. Faculty: CA. Aditya Kulkarni. The Institute of Chartered Accountants of India. Objectives of Ind AS 102 (Para 1) Specify Financial Reporting for an entity undertaking a share-based payment transaction. What is a share-based payment transaction? => Payment based on price or value of shares.
Performance Condition. Does the condition upon which the exercise price, vesting, or exercisability of an equity instrument depends or is related to the market price of the entity’s equity instruments, such as. attaining a specified share price or. specified amount of intrinsic value of a share option, or.
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Ind AS-102 applies to all share-based payment transactions in which an entity acquires or receives goods or services. Goods include inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets. There are three types of share-based payments: Equity-settled share-based payment transactions,
