Share-based payment accounting: recognise and measure employee equity and cash awards at fair value, expensing over vesting. Ind AS 102 requires entities to recognise goods or services received in share-based payment transactions when obtained, recording a corresponding increase in equity for equity-settled transactions or a liability for cash-settled transactions. Equity-settled awards to employees are measured by reference to the fair value of the equity instruments at grant date, with non-market vesting conditions reflected by adjusting expected vesting amounts and recognition over the vesting period. Cash-settled awards are measured and remeasured at fair value each reporting date, with changes recognised in profit or loss.