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Following is the Exposure Draft of changes proposed in Ind AS 102, Share Based Payments, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.

The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

How to Comment

Comments should be submitted using one of the following methods, so as to be received not later than September 05, 2016:

1. Electronically: Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method):
http://www.icai.org/comments/asb/
2. Email: Comments can be sent to: commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to parminder@icai.in or asb@icai.in
Exposure Draft on amendment in Ind AS 102, Share Based Payments (August 2016)

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