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?Solution
Ind AS 102 strictly recognizes three types: · Equity-settled (shares/options 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 liability/debt and does not derive its value from the entity's equity instruments, hence it falls outside the purview of Ind AS 102.
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