Ind AS 102

Ind AS 102 applies to share-based payment transactions in which the entity receives or acquires goods or services. ‘Goods’ includes inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets. Thus, Ind AS 102 extends the scope of sharebased payment accounting even to share-based payments to non-employees. Although, recognition requirements for share-based payments to nonemployees are similar to those for share-based payment transactions with employees, the measurement requirements differ in many respects.


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