https://www.taxtmi.com/acts?id=35941 Accounting under the ESPS treats shares issued to employees as a form of employee remuneration; the accounting value of shares issued is recognised as employee compensation equal to the aggregate price discount (the excess of market price over issue price) on shares issued during the accounting period, with corresponding ledger entries to Cash, Employee Compensation Expense, Paid Up Equity Capital and Share Premium Account. en-us Fri, 01 Feb 2019 17:08:35 +0530 Fri, 01 Feb 2019 17:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35941 Accounting under the ESPS treats shares issued to employees as a form of employee remuneration; the accounting value of shares issued is recognised as employee compensation equal to the aggregate price discount (the excess of market price over issue price) on shares issued during the accounting period, with corresponding ledger entries to Cash, Employee Compensation Expense, Paid Up Equity Capital and Share Premium Account. Act-Rules SEBI Fri, 01 Feb 2019 17:08:35 +0530 https://www.taxtmi.com/acts?id=35941