IND AS 102 Share Based payments

Applicability

As per MCA notification dated 16 Feb 2015

FY 2016-17 – Listed and unlisted companies both with net worth above Rs. 500 Crores

FY 2017-18 – All listed companies and unlisted companies with net worth above Rs. 250 Crores

Paragraph D2 of Ind AS 101

Encouraged, but not required to apply Ind AS 102 to options already vested or already settled.

Overview and Scope

Accounting for all share –based payment transactions with Employees as well as external parties (Suppliers, Consultants etc.)

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