CA Final · Financial Reporting · Ind AS 102 Share Based Payment
Ind AS 102 Share-based Payment: The amendments titled Classification and Measurement of Share-based Payment Transactions amended paragraphs of Ind AS 102 and are applied for annual periods beginning on or after a specified date. Which date is stated in the standard?
The amendments are applied for annual periods beginning on or after 1 April 2017. The 1 April 2021 date applies instead to the amendment of the footnote in the equity instrument definition for Conceptual Framework references.
- A1 April 2015
- B1 April 2016
- C1 April 2017Correct
- D1 April 2021
Explanation
Paragraph 63D states that an entity shall apply those amendments for annual periods beginning on or after 1 April 2017. The 1 April 2021 date relates to the Conceptual Framework reference amendment to the equity instrument definition footnote, which is a different amendment.
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