Tag: Ind AS 102

Impact of COVID-19 on actuarial valuation

ESOP and SAR: Ind AS 102 perspective

8 Oct 2025With the rise in start-ups in India, we are observing an increasing trend in share-based remuneration schemes to the employees, the most popular ones being ESOP and SAR. However, we have observed a gap amongst professionals and company personnel, in the knowledge of the different types of schemes and their accounting treatment. As such, in this […]

4 ways in which Ind AS 102 can affect your company

4 ways in which Ind AS 102 can affect your company

24 May 2018Ind AS 102 will bring much needed uniformity in valuation and accounting of share-based benefits. However, the cost for the affected companies is likely to increase significantly. What Ind AS 102 is all about? Ind AS 102 prescribes financial reporting in respect of share-based benefits and is relevant for companies which remunerate their employees by share-based (or stock option) […]

methods for fair valuation of employee stock options

3 methods for valuation of employee stock options

27 Nov 2017Indian Accounting Standard Ind AS 102 requires fair value methodology for ESOP valuation. This guide compares three methods – Black-Scholes, Binomial, and Monte Carlo – explaining when to use each approach and their key limitations for finance teams in India.