https://www.taxtmi.com/acts?id=35942 The accounting value of employee stock options granted in an accounting period must be treated as employee compensation and may be measured by intrinsic value or, where permitted, fair value. Recognised compensation is amortised on a straight-line basis over the vesting period, with special rules for graded vesting and the requirement that recognised amounts at any date equal at least the value of vested portions. Reversals are required when unvested or vested options lapse, and ESOS Outstanding and Deferred Employee Compensation are presented within Net Worth as positive and negative items respectively. en-us Fri, 01 Feb 2019 17:35:38 +0530 Fri, 01 Feb 2019 17:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35942 The accounting value of employee stock options granted in an accounting period must be treated as employee compensation and may be measured by intrinsic value or, where permitted, fair value. Recognised compensation is amortised on a straight-line basis over the vesting period, with special rules for graded vesting and the requirement that recognised amounts at any date equal at least the value of vested portions. Reversals are required when unvested or vested options lapse, and ESOS Outstanding and Deferred Employee Compensation are presented within Net Worth as positive and negative items respectively. Act-Rules SEBI Fri, 01 Feb 2019 17:35:38 +0530 https://www.taxtmi.com/acts?id=35942