alleryStart learning →Ind AS 102 share-based payments are treated how by Ind AS 113?
AMeasured only at Level 1
BMeasured at fair value less costs
COutside its measurement rules
DFully covered by disclosures
Answer & Solution
Correct answer: C. Outside its measurement rules
Ind AS 113 explicitly excludes share-based payment transactions within the scope of Ind AS 102 from its measurement and disclosure requirements.
Keep practising Ind AS 113 Fair Value Measurement
Browse all Ind AS 113 Fair Value Measurement questions for CA Final, or explore more Financialreporting topics.
Related questions
An upward PPE revaluation under IAS 16 builds up in equity asUnder IAS 40, changes in fair value of investment property under the fair value model go tDoes IFRS 13 say when fair value should be used?IFRS 13 Fair Value Measurement became effective for periods beginning onFor recurring Level 3 items, a narrative must coverAn asset held for sale at fair value less costs to sell under Ind AS 105 is an example of Fair value measurements that other Ind ASs require in the balance sheet each period are caUnobservable inputs in Level 3 must reflect assumptions that market participants would use