As per Ind AS 102 on share based payments, market vesting conditions are to be factored into the estimation of fair value. If the market conditions are not met, the entity should still recognise the full expense as per fair value estimated. My question now is - what will happen to the credit in equity/liability account as no shares have been issued because the market conditions have not been satisfied?
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Ind as 102/ifrs 2 - market conditions not met
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Will be transferred to general reserce
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