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🖥️Summary of Ind AS 102 Share Base Payment 🔸🔸🔸🔸🔸🔸🔸🔸🔸🔸🔸🔸🔸🔸 1.There are two types of share based plans Equity settled plans Cash settled plans 2. We need to create SBP reserve for equity settled plan.(FV ON GRANT DATE) 3.We need to create SBP Liability for cash settled plan(FV at each balance sheet date) 4.For employee share based payment we take fair value of shares GIVEN UP(fair value of employee service that we received is not relevant) For other than employee SBP(thats is SBP for goods/services)- we take Fair Value of goods/services received ( if not available then only we take Fair value of shares GIVEN UP) 5.SBP Reserve will be shown under Other equity and SBP Liability will be shown under Non current liability/Current Liability 6.When lapsed SBP Reserve will be closed to Retained earnings (Since equity in nature) SBP Liability will be closed to Statement of Profit and Loss account (Since Liability in nature ) 7. We need to revalue SBP Liability at each BS Date ( even during exercise period). 8.Incase parent issues shares in SBP Plan of subsidiary In the books of P- INVSTEMENT IN S In the books of S- CAPITAL CONTRIBUTION FROM P 9. Incase subsidiary issues shares in SBP plan of P In the books of P- DIVIDEND INCOME In the books of S- DIVIDEND (EXPENSE) 10.EBE should be spread over the vesting period and not the waiting period. 11.Incase of Non market linked performance conditions – we have to reestimate vesting period 12. Incase of Market linked performance conditions – DON’T reestimate vesting period ( trick to remember this MP moves very rapidly so it is hectic task to re estimate it every year end) For more Important Notes, Updates & Amendment Notes join our below Channels👇 ╔╦═••°❀•°:🎁 ✠ 🎁:°•❀°••═╦╗ 🙈ℑoin CA Final Notes 👉 @CA_Final_NotesForAll 🙈Get Group wise Notes 👉 @Group1_CA_Final 👉 @Group2_CA_Final ╚╩═••°❀•°:🎁 ✠ 🎁:°•❀°••═╩╝

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📩FR New Course Imp chapters and analysis Green highlighted chapters are more imp and should be given priority and more revisions. FR syllabus is vast so you need to play smart here. 💁‍♂By CA Uttam But as i always say use it as priority tool only, no guarantee of repetition. For more Important Notes, Updates & Amendment Notes join our below Channels👇 ╔╦═••°❀•°:🎁 ✠ 🎁:°•❀°••═╦╗ 🙈ℑoin CA Final Notes 👉 @CA_Final_NotesForAll 🙈Get Group wise Notes 👉 @Group1_CA_Final 👉 @Group2_CA_Final ╚╩═••°❀•°:🎁 ✠ 🎁:°•❀°••═╩╝