Ind AS 102 – Share based payments

Main Features of Ind AS 102

Main Features of Ind AS 102 Share based payment transactions Indian Accounting Standard Ind AS 102 deals with Share based payment trans-actions. This is one of the standards announced by MCA IFRS 2 is the corresponding Accounting Standard issued by International Ac-counting Standards Board (IASB).Mandatory requirements – no exceptions:An entity has to recognise share-based payment transactions in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. There are no exceptions to Ind AS 102, other than for transactions to which other Ind ASs apply. Measurement principles: There are specific requirements for …
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