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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