employee share options

Scope–extending to share-based payments to non-employees The most common share-based payment arrangements are equity-settled grants made to employees, and one common example is the grant of employee share options. However, there may be other types of share-based payment transactions in which an entity receives goods or services and pays for those goods or services either in shares or equity instruments or by incurring a liability. The ICAI’s Guidance Note does not specifically include share-based arrangement with non-employee in its scope. In the absence of any general principles or guidance, there was diversity in practice (including no expense being for some of such transactions).





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