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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Regulation 35 mandates proper accounting for sweat equity shares issued for non-cash assets, ensuring compliance with accounting standards.</h1> Regulation 35 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, addresses the accounting treatment of sweat equity shares issued for non-cash consideration. If the non-cash consideration is a depreciable or amortizable asset, it must be included in the company's balance sheet per relevant accounting standards. If it does not fall under this category, it should be expensed according to the applicable accounting standards.
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