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Educational Material on Ind AS 102 Share Based Payment

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Educational Material on Ind AS 102 Share Based Payment

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. A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services. Paragraph 2 also applies to an entity that

a) Receives goods or services when another entity in the same group (or a shareholder of any group entity) has the obligation to settle the share-based payment transaction.

b) Has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services

c) Unless the transaction is clearly for a purpose other than payment for goods or services supplied to the entity receiving them.

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Educational Material on Ind AS 102 Share Based Payment

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Ind AS 102 Share Based Payment : Ind AS 102 Share Based Payment  is Equity settled, cash settled, or choice between equity and cash settlement process is called Ind AS 102 Share Based Payment. Two types of  Ind AS 102 Share Based Payment is there those are share based payment arrangement and recognised  of share based payment transaction.

1) Ind AS 102  share based payment arrangement  :  Ind AS 102 covers share-based payment arrangements, not merely share-based payment transactions. A share-based payment arrangement is “an agreement between the entity (or another group entity as defined in Ind AS 110 or any shareholder of any group entity) and another party (includes an employee) that entitles the other party to receive ….”

2) Ind AS 102  recognised  of share based payment transaction : All share-based payment transactions even if entity can’t identify specifically some or all services received, including Equity settled share-based payment transactions, Cash settled share-based payment transactions  and As per terms of arrangement of receiving goods or services, the entity or supplier can settle transaction in cash or equity shares. For  Examples Share options , Share based payments with cash alternatives , Share appreciation rights and  Restricted shares.

Educational Material on Ind AS 102 Share Based Payment

Ind AS 102 Share Based Payment : Description of each type of share-based payment arrangement that existed at any time during the period. For share options exercised during the period, the weighted average share price at the date of exercise. If options were exercised on a regular basis throughout the period, the entity may instead disclose the weighted average share price during the period.  For share options outstanding at the end of the period, the range of exercise prices and weighted average remaining contractual life. If the range of exercise prices is wide, the outstanding options shall be divided into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options objectives and scopes.

Objective

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

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 equity-settled share-based payment transactions , cash-settled share-based payment transactions and  transactions in which the entity receives or acquires goods or services.

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Educational Material on Ind AS 102 Share Based Payment

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Educational Material on Ind AS 102 Share Based Payment

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