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April 2015
Impact of New Accounting Rules on Employee Stock Options
With the endeavour of coordinating with worldwide best practices, The Institute of Chartered Accountants of India (ICAI) with National Advisory Committee on Accounting Standards has given a roadmap for convergence with IFRS .

The impact this change will have on the financial statements needs to be addressed from multiple dimensions:
  • What does IND AS 102 prescribe? How are the companies expected to transition?
  • How do my Accounts get impacted by the existing schemes?
  • Do I need to relook at the Plan design while making Grants in future?
  • What are drivers that would decide my future course of action?
  • How have companies globally handled the transition and accounting impact?
We will address all these and other relevant issues in a series of Newsletters and Webinars in the coming couple of months.

In this Newsletter we are focusing on the impact of the provisions and transition on Company's financial statements.
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