This Content/P.D.F is prepared by Prerana Tata who is CA Final student and aims to enhance knowledge and specifically for exam-oriented and not replaces any professional advice.
S.B.P are made to employees Without vesting condition In such case, entity should recognise employee benefit expenses immediately on the grant date at the fair value of shares on grant…
1. Equity Settled- Share Based Payments S.B.P are made to external parties For Goods An entity recognised goods acquired in Share based transaction on the date of goods received. An…
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…
Objective 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…
Share-Based Payment Transaction A transaction in which the entity (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement,…