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      • The amendment to Ind AS 102 addresses three classification and measurement issues. These relate to measurement of cash-settled awards, modification of cash-settled awards and equity-settled awards that include a ‘net settlement’ feature in respect of withholding taxes.
      www.pwc.in/assets/pdfs/publications/2017/pwc-reportinginbrief-ind-as-amendments-2017.pdf

      Ind AS Amendments 2017 - PwC

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  3. www.mca.gov.in › Ministry › pdfIndian Accounting Standard (Ind AS) 102 Share-based Payment

    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

  4. kpmg.com › in › enInd AS Accounting and Disclosure Guide (March 2024) - KPMG

    Ind AS amendments applicable from 1 April 2023 have been incorporated in the checklist in the form of questions, they have also been incorporated as footnotes to the relevant questions and as new developments in the executive summary of the relevant Ind AS.

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  6. accountingstandards.in › ind-as-102-share-basedInd AS 102: Share-based Payment – A Comprehensive Guide

    Jun 7, 2023 · Under Ind AS 102, share-based payment transactions are recognized as an expense in the financial statements based on their fair value. The fair value of equity instruments granted is determined at the grant date, while the fair value of liability instruments is re-measured at each reporting period until settlement.

  7. www.icai.org › post › indas-revised-2023ICAI - The Institute of Chartered Accountants of India

    Jul 27, 2023 · This is the seventh edition of this publication which contains an overview of various aspects related to Indian Accounting Standards (Ind AS) such as summary of all the Ind ASs, carve-outs from IFRS/IAS, changes in financial reporting under Ind AS compared to financial reporting under Accounting Standards, etc.

  8. www.pwc.in › assets › pdfsInd AS Amendments 2017 - PwC

    In summary, the amendment to Ind AS 102 clarifies the measurement basis for cash-settled share-based payments and the accounting for modifications that change an award from cash-settled to equity-settled. It also introduces an exception to the principles in Ind 102 that will require an award to be treated as if it was wholly

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  9. www.icai.org › post › ed-revised-as-102-share-basedICAI - The Institute of Chartered Accountants of India

    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.

  10. www.icai.org › post › compendium-of-indianICAI - The Institute of Chartered Accountants of India

    Compendium of Indian Accounting Standards (Year 2020-2021) - Volume I (Ind AS 101-116) 1 Ind AS 101 First-time Adoption of Indian Accounting Standards 2 Ind AS 102 Share-based Payment