Objective of Ind AS 102 Share Based Payment


  • The objective of this Standard is to specify the financial reporting by an entity when it undertakes a share-based payment transaction.
  • 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.

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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