Exposure Draft on amendment in Ind AS 102, Share Based Payments (August  2016) issued by the Accounting Standards Board

Exposure Draft of amendments to Ind AS 102, Share Based payments has been issued by the Accounting Standards Board of the ICAI, for public comments with last date as September 05, 2016, clarifying how to account for certain types of share-based payment transactions. The amendments, which provide requirements on the accounting for the following:

  • Effects of vesting and non-vesting conditions on the measurement of cash-settled share-based payments
  • share-based payment transactions with a net settlement feature for withholding tax obligations
  • a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

The downloadable versions of the above mentioned Exposure Draft is available at:


Further, comments on the abovementioned Exposure Drafts issued by the ASB and IASB may be submitted through any of the following modes.

1 Electronically: Click on http://www.icai.org/comments/asb/ to submit comment online (Preferred method)
2 Email: Comments can be sent to: commentsasb@icai.in
3 Postal:                        Secretary, Accounting Standards Board,

The Institute of Chartered Accountants of India,

ICAI Bhawan, Post Box No. 7100,

Indraprastha Marg, New Delhi 110 002


Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in

Source- ICAI

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