Ind AS 19/102/33 - RIGHTS SHARES

This discussion clarifies the accounting treatment of Rights Shares under Indian Accounting Standards (IND AS). While IND AS 19 and 102 relate to employee benefits and share-based payments respectively, IND AS 33 is identified as the relevant standard for Rights Shares. Specifically, IND AS 33 provides guidance on this topic, including concepts like TERP (Total Evidence and Return Plan).