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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Accounting standards compliance required for share-based employee payments, including application of guidance on accounting and disclosure.</h1> Companies implementing share-based schemes must comply with Accounting Standards prescribed by the Central Government under the Companies Act, including the disclosure requirements, and apply any issued Guidance Note on Accounting for Employee Share-Based Payments for recognition, measurement and presentation of such transactions in their financial statements.

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