Consolidated financial statement

Consolidated financial statement of Entity Since Entity A has an obligation to settle the share based payment transaction in equity shares of the group, it classifies the transaction as an equity settled in its consolidated financial statements. Re-charge arrangement between parent and subsidiary for awards granted by parent to subsidiary’s employee Neither Guidance Note nor Ind AS 102 provides guidance for accounting of re-charge arrangement between parent entity and subsidiary entity for share-based payment to employees of subsidiary ESOP plans are quite often administered through a trust set up for this purpose. A plan sponsor may transfer or sell sufficient shares to enable a trust to meet obligations under share-based payment arrangements not only for current periods but also for future periods.




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