Goods or services received in cash-settled

Goods or services received in cash-settled share-based payment transactions with onemployees are recognised when they are received. Such goods or services received and
the liability incurred are generally measured at the fair value of the liability. The liability is remeasured at the end of each reporting period and at the date of settlement.Measurement–Intrinsic value method rarely available The ICAI’s Guidance Note recognises two methods of accounting for employee share-based payments, viz., the fair value method and the intrinsic value method. Nevertheless, in case an entity follows the intrinsic value method.


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