Transcription of Share-based Payment
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Share-based Payment
41 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 undertakes a Share-based Payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of Share-based Payment transactions, including expenses associated with transactions in which share options are granted to employees. Scope 2 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: (a) equity-settled Share-based Payment transactions, (b) cash-settled Share-based Payment transactions, and (c) transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity
43 Recognition 7 An entity shall recognise the goods or services received or acquired in a share-based payment transaction when it obtains the
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