Doubt in q. of share based payment in tulsian sir book

Anurag Jain (Taxation and Audit Manager)   (174 Points)

23 April 2014  

There is a question given on Page no. 5.23 of P.C. Tulsian sir book CA Final Financial Reporting on the topic of Accounting Treatment of Cancellation and Settlements During Vestin Period In the chapter Share Based Payments. According to me, the solution is wrong. Can anybody please provide the correct Solution . Please find the attachment for q.