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Guidance Note on Accounting for Share-based Payments (The following is the text of the Guidance Note on Accounting for Share-based Payments, issued by the Institute of Chartered Accountants of India. This Guidance Note is applicable for enterprises that are not required to follow Indian Accoun
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FAQ :
This Guidance Note is applicable to enterprises that are not required to follow Indian Accounting Standards.
It replaces the "Guidance Note on Accounting for Employee Share-based Payments" issued in 2005.
ICAI has issued this updated guidance to establish uniform accounting principles and practices for all types of share-based payments, recognising the rise in payments to non-employees such as vendors.
Examples include Employee Stock Option Plans (ESOPs), Employee Stock Purchase Plans (ESPPs), and Stock Appreciation Rights (SARs).
This Guidance Note will automatically stand withdrawn once the Accounting Standard dealing with Share-based Payments comes into force.
No, companies following Companies (Indian Accounting Standards) Rules, 2015, as amended, shall continue to follow Ind AS 102 - Accounting for Share Based Payments.
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