PRESENTATION

ON
Ind AS 102:SHARE-BASED
PAYMENT
Presented by:
PRUDENCE ZORINPUII
ROLL NO:308
Iind SEM,M.COM
OBJECTIVE:
• To specify the financial reporting by an entity when it undertakes a
share based payment transaction.
• It requires an entity to reflect in its profit or loss and financial position
the effect of share based payment transactions.
SCOPE:
• Equity settled share based payment transactions
• Cash settles share based payment transactions
• Transactions in which the entity receives or acquires goods or services
and the terms of the arrangement provide either the entity or the
supplier of those goods or services with a choice of whether the
entity settles the transaction in cash or by issuing equity instruments.
• A share based payment transaction may be settled by another group
entity(or a shareholder of of any group entity) on behalf of the entity
receiving or acquiring the goods or services.
EQUITY-SETTLED SHARE-BASED PAYMENT
TRANSACTIONS
• The entity shall measure the goods or services received and the
corresponding increase in equity directly at the fair value of the goods
or services received,unless that fair value cannot be estimated
reliably.If the entity cannot estimate reliably the fair value of the
goods or services received,the entity shall measure their value,and
the corresponding increase in equity,indirectly by reference to the fair
value of the equity instruments granted.
CASH-SETTLED SHARE-BASED PAYMENT
TRANSACTIONS
• The entity shall measure the goods or services acquired and the
liability incurred at the fair value of the liability.Until the liability is
settled,the entity shal emeasure the fair value of the liability at the
end of each reporting period and at the date of the settlement , with
any changes in fair value recognized in profit or loss for the period.
• The entity shall recognize the services received,and liability to pay for
those services,as he employees render service.
• The liability shall be measured,initially at the end of each reporting
period until settled,at the fair value of the share appreciation rights.
DISCLOSURES:
• An entity shall disclose information that enables users of the financial
statement to understand and extent of share-based payment
arrangements that existed during the period .
• The entity shall disclose at least the following:
(a) Description of each type of share-based payment arrangement
that existed at anytime during the period.
(b)The number and weighted average exercise prices of share
options.
THANK YOU