In a problem in ICAI text book .,It was mentioned that inorder the share price rises above 70/- in year 2016-17 the options will vest., but the price doesn't cross 70/- as mentioned above., reaches 68/-...it was mentioned the actual vesting is nil., and however the company should recognise the expense over three year vesting period., kindly explain me why? I mean why it should be recorded in accounts even the though the options doesn't vest....
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Employees stock option scheme
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Is it mentioned in the Guidance Note for Share based payments??
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