CMA Final · Corporate Financial Reporting · Share based Payment (Ind AS 102)
For which annual periods did Ind AS 102 require application of the amendments on classification and measurement of share-based payment transactions (paragraph 63D)?
The amendments on classification and measurement of share-based payment transactions apply for annual periods beginning on or after 1 April 2017. The 1 April 2021 date belongs to a different amendment, the Conceptual Framework footnote change to the equity instrument definition.
- AAnnual periods beginning on or after 1 April 2015
- BAnnual periods beginning on or after 1 April 2021
- CAnnual periods beginning on or after 1 April 2017Correct
- DAnnual periods beginning on or after 1 April 2019
Explanation
Para 63D states the amendments apply for annual periods beginning on or after 1 April 2017. The 1 April 2021 date relates to the Conceptual Framework reference amendment in para 63E, which is the likely trap.
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