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Indian Accounting Standard (Ind AS) 102 Share-based Payment# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 The objective of this Standard is to specify the financial reporting by an entity when it
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. 3 Ind AS 103 Business Combinations.
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.
IND AS 102 encompasses: I. Equity-settled share-based payment transactions in which the entity receives goods or services and as consideration for equity instruments of the entity (e.g., the grant of shares or share options to employees)
Jun 7, 2023 · Ind AS 102 requires entities to disclose information about their share-based payment transactions. This includes disclosing the nature and extent of these types of arrangements, the measurement basis used, the amount recognized as an expense, and the impact on key financial metrics.
A share-based payment arrangement is “an agreement between the entity (or another group entity as defined in Ind AS 110 or any shareholder of any group entity) and another party (includes an employee) that entitles the other party to receive ....”. Ind AS 102 thus applies to share-based payment transaction settled by another group entity.
• Ind AS 101 requires the entity to do the following in the opening Ind AS statement of financial position that it prepares as a starting point for its accounting under Ind AS: – Recognise all assets and liabilities whose recognition is required by Ind AS,
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present the fundamental concepts and principles of Ind AS in a nutshell. It provides a high-level understanding of Ind. S rather than a set of detailed definitive interpretations of standards. The application of Ind AS to a specific company or a transacti.
Ind AS 102’s Scope. All share-based payment transactions even if entity can‟t identify specifically some or all services received, including. Equity settled share-based payment transactions. Cash settled share-based payment transactions.
