Share Based Payment - IndAS 102 Revision

Revision for May 2023 / Nov 2023 for topic of Share Based Payment, IndAS 102 by by CA Sarthak Jain

IndAS 102 IMP Q&A discussion video
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Revision & Amendment Videos Playlist
FR - CA Final FR Revision Nov2023 & Amendm...
Audit - CA Final Audit Revision & Amendments ...

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Chapter Time Stamp
00:00:00 - Introduction
00:06:01 - Employee SBP
00:08:38 - Equity Settled
00:24:01 - Cash Settled
00:31:00 - Equity Settled or Cash Settled
00:36:20 - Modification /Cancellation
00:46:40 - Other SBP
00:49:03 - Equity Settled/Cash Settled/Equity Settled or Cash Settled
00:53:53 - Special Issues
01:02:08 - Re-Classification CS to ES
01:02:46 - Group Settlement