Search results
2. 3 An entity shall apply this Standard in accounting for all share-based payment transactions, whether or not the entity can identify specifically some or all of the goods or services received, including: equity-settled share-based payment transactions, cash-settled share-based payment transactions, and. n cash (or other assets) or by issuin.
easurementThe general principle in Ind AS-102 is that an entity recognises the goods or services received and the corresponding increase. in equity. It should measure these at the fair value of the goods or services received Where the transaction is with parties other than employees, there is a rebuttable presumption that the fair of the goods ...
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.
- 1 Ind AS 101 First-time Adoption of Indian Accounting Standards.
- 2 Ind AS 102 Share-based Payment.
- 3 Ind AS 103 Business Combinations.
- 4 Ind AS 104 Insurance Contracts.
Comparison - IND AS 102 , ICAI Guidance note and IFRS IND AS 102 and IGAAP (including SEBI rules) Accounting –For listed entities SEBI guidelines and for other entities ICAI Guidance Note Coverage of Non-employee share based payments under IND-AS Measurement –Fair value (IND-AS) vs. Intrinsic or fair value (ICAI Guidance) Coverage of Group ...
IndAS102_2019 - Free download as PDF File (.pdf), Text File (.txt) or read online for free. This standard provides guidance on accounting for share-based payment transactions. It requires an entity to recognize goods or services received in a share-based payment transaction, whether equity-settled or cash-settled, and the corresponding increase in equity or liability.
People also ask
Does Ind as 102 require a specific method for share-based payments?
What are the changes under IND as 102?
What is fair value measurement in Ind as 102?
What happens if a condition is not met under IND as 102?
Ministry Of Corporate Affairs