IND AS 102 I Share Based Payments I Concepts



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Ind AS 102 - Share Based Payments, requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

In this video you will learn concepts related to Equity settled transactions and how different are they from Cash Settled transactions. The video includes related illustrations to get a conceptual clarity on these aspects of Ind AS 102.
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