Ind AS 102

Financial Reporting

Hello sir, For equity settled transactions on share options provided to the employees, we have to recognize the expense over the vesting period based on fair value as at grant date. Will there be any entry as at grant date?

Suresh Avinash

CA Final

★ 3K+

12-Mar-23 19:39

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Answers (2)

No entry at grant date. I think I have highlighted this part in videos. Same thing for a forward or future under financial instruments

CA Suraj Lakhotia

Admin

12-Mar-23 19:45

CA Suraj Lakhotia Admin

No entry at grant date. I think I have highlighted this part in videos. Same thing for a forward or future under financial instruments

Got it sir, thank you

Thread Starter

Suresh Avinash

CA Final

★ 3K+

12-Mar-23 19:49