Ind 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) […]
Determine whether your organization requires actuarial valuation for gratuity schemes under AS 15 or Ind AS 19. This guide covers applicability criteria for corporate entities (SMC vs non-SMC), non-corporate entities (Large vs MSME classification), and valuation frequency requirements.
Indian 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.