Sweat Equity Shares

hellowwwww,

i think in case of sweet equity shares no special AS is applicable ....

and

company act will be applicable......

ya company act norms are applicable for Seety equity share not any of the AS

Sweat Equity share can be issued as per section 79A of the companies act, 1956 and guidelines issued by SEBI in this regard.

There is no seperate accounting standered for accounting of sweat equity shares.

Dear,

There is no Specified Accounting Standard regarding Sweat Equity Share.