ICAI Guidance Note on Accounting for Share-based Payments (Revised 2020) formulated by Research Committee
The following is the text of the Guidance Note on Accounting for Share based Payments, issued by the Institute of Chartered Accountants of India.
This Guidance Note is applicable for enterprises that are not required to
follow Indian Accounting Standards. Pursuant to the issuance of this,
“Guidance Note on Accounting for Employee Share-based Payments” stands
withdrawn
