https://www.taxtmi.com/acts?id=35940 Fair value of employee stock options must be estimated at the grant date using an option pricing model that accounts for exercise price, expected life, current market price, expected volatility, expected dividends, and the risk free interest rate; that grant date valuation must not be subsequently adjusted. Expected life should include the vesting period and reflect company or peer-group experience, and where trading history is insufficient volatility and dividend inputs may be drawn from comparable peers; significant assumptions must be justified and any later changes explained. en-us Fri, 01 Feb 2019 17:06:30 +0530 Fri, 01 Feb 2019 17:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35940 Fair value of employee stock options must be estimated at the grant date using an option pricing model that accounts for exercise price, expected life, current market price, expected volatility, expected dividends, and the risk free interest rate; that grant date valuation must not be subsequently adjusted. Expected life should include the vesting period and reflect company or peer-group experience, and where trading history is insufficient volatility and dividend inputs may be drawn from comparable peers; significant assumptions must be justified and any later changes explained. Act-Rules SEBI Fri, 01 Feb 2019 17:06:30 +0530 https://www.taxtmi.com/acts?id=35940