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Ind AS 102 - Illustration 20

Financial Reporting

Why we consider Fv on the acquisition date for finding out value to be recorded as per Ind As 102 , instead of using Fv on the grant date ? Video Details Ind AS 102 Share based payments Ind AS 102 Share based payments 34. Illustrations 20 - 21

Srini Sriram

CA Final

★ 3K+

14-Mar-24 07:28

Answers (2)

In case of a business combination, another entity is acquiring existing obligation. You will understand more on this in Ind AS 103 - business combination.