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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
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)
Share this page: 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.
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.
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 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,
Ind AS-102 applies to all share-based payment transactions in which an entity acquires or receives goods or services. Goods include inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets. There are three types of share-based payments: Equity-settled share-based payment transactions,
Page 1. Session Objectives. To appreciate in principle, Ind AS 102. To understand the implementation guidance . To examine the advantages and limitations of fair value models . Today’s Discussion. Applicability and Structure. Overview and Scope . Appreciating Fair Value Models. Measurement. Recognition. Challenges. 3. Entity Applicability.
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
Mar 3, 2022 · Ind AS 102 | Share-based payments - refer to company transactions made based on its share price, which can involve employees or suppliers. They are covered by a specific standard that applies to all related transactions, distinguishing between equity-settled, cash-settled, and choice of settlement transactions.
