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      • 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 expense depends on the nature of the condition that was not met.
      live.icai.org/bos/vcc/pdf/Ind_AS_102.pdf

      FINAL LEVEL PAPER : FINANCIAL REPORTING

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

    Although those goods have not been consumed, they might not qualify for recognition as assets under the applicable Ind AS. Equity-settled share-based payment transactions

  4. live.icai.org › bos › vccFINAL LEVEL PAPER : FINANCIAL REPORTING

    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

  5. online.jkshahclasses.com › IND_AS_102_RevisionIND AS 102 - J. K. Shah Classes

    FINANCIAL REPORTING 5 IND AS –102 period, it has failed to satisfy the condition. A service condition does not require a performance target to be met. Market condition: A performance condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price (or

  6. cdn.taxmann.com › BookshopFiles › bookfilesInd AS 102 - Share Based Payment - Taxmann

    Thus, for Ind AS 102 to be applicable we need to meet all 3 conditions. Note 2: The above contract will be an executory contract and will also trigger Ind AS 37 if it becomes onerous in nature.

  7. old.wirc-icai.org › images › materialInd AS 102- Share Based Payments - WIRC-ICAI

    • A shared understanding of the terms and conditions of the arrangement exists • The entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if

  8. www.taxmann.com › post › blogInd AS 102 | Share Based Payments – The Basics! - Taxmann

    Mar 3, 2022 · If any of the non-market vesting conditions is not satisfied, NO amount is recognised; Say 1 st year expense is recognised as conditions are satisfied, But next year conditions are not satisfied – Reverse the entire amount earlier recognised.

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

    Jun 7, 2023 · In this article, we will delve into the key aspects of Ind AS 102 and its implications for financial reporting. Scope and Objective:-Ind AS 102 applies to all share-based payment transactions, including equity-settled and cash-settled transactions, with employees