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Overview. eived, unless that fair value cannot be estimated reliably. If the entity cannot estimate reliably the fair value of the goods or services received, the entity shall measure their value, and the corresponding increase in equity, indirectly, by ref. lue of the services received, as explained in paragraph 12. The fair value .
For transactions with employees, Ind AS 102 requires the transaction amount to be measured by reference to the fair value of the equity instruments granted (Ind AS 102, paragraph 11).
Jun 7, 2023 · Ind AS 102, Share-based Payment, is an accounting standard that provides guidance on the recognition, measurement, and presentation of share-based payment transactions.
Mar 3, 2022 · Ind AS 102 | Share-based payments - refer to company transactions made based on its share price, which can involve employees or suppliers. They are covered by a specific standard that applies to all related transactions, distinguishing between equity-settled, cash-settled, and choice of settlement transactions.
Compendium of Indian Accounting Standards (Year 2020-2021) - Volume I (Ind AS 101-116)
IND AS 102 requires entities to disclose the following: The type and scope of agreements existing during the reporting period. Description of agreements (settlement methods, vesting conditions, etc.).
IND AS – 102. SHARE BASED PAYMENTS. Scope. Definitions. Recognition & Measurement. Equity Settled Share Based Payments. Treatment of Vesting and Non Vesting Conditions. Modification, Settlement and Cancellation. Cash Settled Share Based Payment Transactions. Share Based Payment Transaction with Cash Alternative.
