unidentifiable goods or services

unidentifiable goods or services has also been (or will be) received. For both direct and indirect measurement, goods or services are measured when they Overall, Ind AS 102 introduces significant changes to the existing requirements for accounting of share-based payment transactions. Companies should consider the impact of Ind AS on its sharebased awards and also address the wider business implications.
for graded vesting. Assuming that the only vesting condition is service from grant date to vesting date of each tranche, then as per Ind AS 102, each installment is accounted for as a separate sharebasedpayment.


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