Exposure Draft of revised AS 102, Share-based Payments

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Last updated: 09 July 2021
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This document is an exposure draft of the revised Accounting Standard (AS) 102, focusing on Share-based Payments. It outlines the objective and scope of the standard, detailing how entities should report share-based payment transactions in their financial statements. The draft includes guidance on recognition, measurement, and disclosure requirements for both equity-settled and cash-settled transactions, and is intended for public comment before finalisation. Accounting professionals and financial statement preparers will find this document essential for understanding updated accounting practices.

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Exposure Draft of revised AS 102, Share-based Payments #pdf
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