https://www.taxtmi.com/acts?id=19792 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. en-us Wed, 03 Jun 2015 15:06:51 +0530 Mon, 11 Sep 2023 18:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19792 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. Act-Rules Companies Law Wed, 03 Jun 2015 15:06:51 +0530 https://www.taxtmi.com/acts?id=19792