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of <h1>SEBI Guidelines: Accounting for Employee Stock Options and Purchase Schemes with Intrinsic or Fair Value Amortization</h1> The SEBI guidelines for Employee Stock Option Schemes (ESOS) and Employee Stock Purchase Schemes outline accounting policies for options granted. The accounting value of options, representing employee compensation, can be based on intrinsic or fair value and is amortized over the vesting period. For non-graded vesting, a straight-line amortization is applied, while graded vesting requires separate treatment for each vesting portion. If options lapse unvested, the accounted compensation is reversed. For vested options that lapse post-exercise period, the compensation is reversed accordingly. Detailed examples illustrate the accounting entries and adjustments in financial statements.
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