Home › CA Final › financialreporting › Ind AS 102 — Share-based Payment: Scope, Grant Date, Vesting Conditions, Equity-settled vs Cash-settled › Under Ind AS 102, transactions with parties OTHE…
Under Ind AS 102, transactions with parties OTHER THAN EMPLOYEES (e.g. service providers) — equity-settled SBP — are measured by reference to:
ACash equivalent at settlement
BIntrinsic value at vesting
CFV of the GOODS/SERVICES received, unless that FV cannot be reliably measured, in which case FV of equity instruments granted at the date services are obtained / counterparty renders service
DGrant date FV of equity instruments granted
Answer & Solution
Correct answer: C. FV of the GOODS/SERVICES received, unless that FV cannot be reliably measured, in which case FV of equity instruments granted at the date services are obtained / counterparty renders service
Non-employee transactions: rebuttable presumption is that FV of goods/services received can be reliably measured (often available from market prices). If not, fallback is FV of equity instruments. Measurement date for non-employees is the date services are received — not grant date.
Related questions
A vesting condition that requires the counterparty to complete a specified period of serviReload Feature/Reload Option under Ind AS 102 is BEST described as:An entity received goods/services for which it issued its own shares at a value DIFFERENT An entity issues its OWN shares to a CHARITY without any consideration. Under Ind AS 102:An entity issues shares for ₹1,000 each (current equity FV ₹1,000), payable in cash by empAn entity grants share options conditional on (i) 4 years of continuous service AND (ii) sAn entity grants share options with EXERCISE PRICE conditional on a 30% increase in the shA 'MARKET CONDITION' under Ind AS 102 is one that relates to: