Ind AS 102 introduces

Ind AS 102 introduces the notions of a receiving entity, settling entity and reference entity. The share-based payment in which the receiving entity, the settling entity and the reference entity are in the same group from the perspective of the ultimate parent is a group share-based payment transaction from the perspective of both the receiving and the settling entities.‘Group’ is the parent and its subsidiaries. requirements is that impensation cost.


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