Page 19 - 20. COMPILER QB - INDAS 102
P. 19
Employee benefits expenses Dr. 92,000
To Share based payment reserve 20,000
(equity)*
To Share based payment liability 72,000
(Recognition of Equity option and cash settlement option)
Share based payment liability Dr. 1,32,000
To Bank/ Cash 1,32,000
(Settlement in cash)
*The equity component recognized (Rs. 40,000) shall remain within equity. By electing to receive cash on
settlement, the employees forfeited the right to receive equity instruments. However, ABC Limited may
transfer the share-based payment reserve within equity, i.e. a transfer from one component of equity to
another.
20. 18
