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Ind AS - CA Final Ind AS 102 Share based payments #21. Illustration 12

Financial Reporting

In the entity P ltd prblm, it is market related performance condition. Here, in scenario 1, when condition met in year 3, we are revising vesting period to 3 years. But while explaining you mention, there is should not be any revision in vesting period and FV in case of market related performance condition. Video Details ------------- Ind AS - CA Final Ind AS 102 Share based payments #21. Illustrations 10 - 12

Dhanushree Shanmugam

CA Final

★ 3K+

10-Nov-24 10:09

132

Answers (2)

We will not revise estimates. But if the condition is met in say year 3, the target is achieved and it is not longer and estimate. Hence full amount is expensed. Refer page 20.8 of our notes.

CA Suraj Lakhotia

Admin

11-Nov-24 13:21

Got it, thankyou sir

Thread Starter

Dhanushree Shanmugam

CA Final

★ 3K+

13-Nov-24 22:44

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