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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).
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.
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.
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.).
Jul 9, 2021 · Sub: Exposure Draft of Accounting Standards for Public Comments 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.
Jan 29, 2021 · Ind AS 102, Share Based Payment: The objective of Ind AS 102 is to specify the financial reporting by an entity when it undertakes a share based payment transaction.
Ind AS 102 deals with all types of share based payments, including share based payments made to non-employees. Objective, scope and definitions. Ind AS 102 provides guidance with respect to the financial reporting by an entity, when it undertakes a share-based payment transaction.
Oct 29, 2019 · Objective. ii. To guide the entity when it undertakes a share-based payment transaction. iii. To help the entity to show share-based payment transactions in financial statements. 2. Scope. It applies to all share-based transactions in respect of goods or receives received by the entity. Goods may be— a. inventories. b. consumables. c. PPE. d.
