Search results
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.
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
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) Toggle navigation. Home; Overview . About ICAI; The Council; ... Compendium of Indian Accounting Standards (Year 2021-2022) - Volume II (Ind AS 1-41) 17 Ind AS 1 Presentation of Financial Statements; 18 Ind AS 2 Inventories;
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
Sep 23, 2020 · Companies (Indian Accounting Standards) Rules, 2015, as amended, shall continue to follow Ind AS 102 – Accounting for Share Based Payments. Scope 3. This Guidance Note establishes financial accounting and reporting principles for share-based payment plans, including., ESOPs, ESPPs and
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).
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.
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.
Module 1. Initial Pages. Chapter 1: Conceptual Framework for Financial Reporting under Indian Accounting Standards. Chapter 2: Ind AS on Presentation of General Purpose Financial Statements. Unit 1: Ind AS 1: Presentation of Financial Statements. Unit 2: Ind AS 34: Interim Financial Reporting. Unit 3: Ind AS 7: Statement of Cash Flows.
