The Standard Stance - An expert insight into key accounting matters
The Standard Stance - An expert insight into key accounting matters
The Accounting Advisory Services (AAS) team at BDO India is pleased to share, 'THE STANDARD STANCE' - An expert insight into key accounting matters. Each monthly issue of the publication will spotlight and discuss a key accounting matter noteworthy for organisations to stay ahead in their business journeys.
This issue of The Standard Stance - Navigating IND AS 102, Share-Based Payments: Unraveling The Key Accounting Considerations - highlights the key considerations by companies for accounting under Ind AS 102.
In today’s era of the booming start-up culture, stock options are often used as a power tool and a common form of compensation used by the management to attract and retain talent. Ind AS (Indian Accounting Standard) 102, ‘Share-based Payment’, establishes the accounting treatment for all share-based payments whether granted to the employees or other suppliers of goods or services.