Ind AS 102

Ind AS 102 introduces the notions of a receiving entity, settling entity and reference entity. The sharebased 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. are received (measurement date). Therefore, a single agreement with a non-employee can have multiple measurement dates, one for each delivery of goods or services.


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