Ind AS 19/102/33 - RIGHTS SHARES

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Please clarify under which IND AS are the Rights Shares dealt with... whether IND AS- 19/102/33
Replies (3)
102 share based payment

Try IndAS 33, rights is clearly explained which included TERP concept 

Both the above answers are correct, share based payment for employees as rights issue And its prescripttion is in IndAS 33 chapter while employee benefits standard mentions about insurance reimbursement rights and not the right issue. 


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