Question

Under the scope of Ind AS 102, share-based payment transactions are categorized based on the method of settlement. Which of the following is NOT recognized as a distinct type of share-based payment transaction under this standard?

Q: Answer-Under the scope of Ind AS 102, share-based payment transactions are categorized based on the me...

Ind AS 102 strictly recognizes three types Equity-settled sharesoptions given, Cash-settled cash paid based on share price, like SARs, and Choice-based alternatives. A deferred payment based on fixed interest is a standard financial liabilitydebt and does not derive its value from the entitys equity instruments, hence it falls outside the purview of Ind AS 102.

A Equity-settled share-based payment transactions.

B Cash-settled share-based payment transactions.

C Transactions where the entity or the supplier has a choice of settlement (Cash alternatives).

D Share-based payment transactions with deferred cash consideration based on fixed interest rates.

E Transactions where the entity receives goods or services as consideration for its own equity instruments.

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Under the scope of Ind AS 102, share-based payment transactions are categorized based on the method of settlement. Which of the following is NOT recognized as a distinct type of share-based payment transaction under this standard?

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