Exposure Draft on amendment in Ind AS 102, Share Based Payments (August 2016)
August, 04th 2016
Following is the Exposure Draft of changes proposed in Ind AS 102, Share Based Payments, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.
The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
How to Comment
Comments should be submitted using one of the following methods, so as to be received not later than September 05, 2016: