Tag: SAR valuation

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 […]

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.