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CA Final Ind AS 102 — Share-based Payment: Scope, Grant Date, Vesting Conditions, Equity-settled vs Cash-settled — practice questions
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Practice CA Final Ind AS 102 — Share-based Payment: Scope, Grant Date, Vesting Conditions, Equity-settled vs Cash-settled in the app →Ind AS 102 distinguishes between transactions where the entity SETTLES via own equity vs by transferring CASH The 'GRANT DATE' under Ind AS 102 is:For transactions with EMPLOYEES, Ind AS 102 measures the equity-settled SBP at:An entity has agreed to provide a bonus to employees purely based on the price of the entity's own shares. UndAn entity issued RIGHT SHARES (rights issue) to ALL existing shareholders, INCLUDING employees. The grant of rAn entity's parent issues share options to the EMPLOYEES of a subsidiary, settled in the parent's equity. UndeA 'MARKET CONDITION' under Ind AS 102 is one that relates to:An entity grants share options with EXERCISE PRICE conditional on a 30% increase in the share price over 3 yeaAn entity grants share options conditional on (i) 4 years of continuous service AND (ii) sales reaching ₹500 cAn entity issues shares for ₹1,000 each (current equity FV ₹1,000), payable in cash by employees. The cash payAn entity issues its OWN shares to a CHARITY without any consideration. Under Ind AS 102:An entity received goods/services for which it issued its own shares at a value DIFFERENT from the FV of the gReload Feature/Reload Option under Ind AS 102 is BEST described as:Under Ind AS 102, transactions with parties OTHER THAN EMPLOYEES (e.g. service providers) — equity-settled SBPA vesting condition that requires the counterparty to complete a specified period of service AND meet a specif