Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

Accounting Policies for ESPS

II - SCHEDULE II (Clause 19.2) : (a) In respect of shares issued under an ESPS during any accounting period, the accounting value of the shares so issued shall be treated as another form of employee compensation in the financial statements of the company. [1][(b) The accounting value of shares issued under ESPS shall be equal to the aggregate of price discount over all shares issued under ESPS dur .....

X X X X X X X

Full Text of the Document

X X X X X X X

/2004/22/7 dated July 22, 2004, w. e. f. July 22, 2004. Prior to its substitution, Schedule II (b) read as under: (b) The accounting value of shares issued under ESPS shall be equal to the aggregate of price discount over all shares issued under ESPS during any accounting period; For this purpose: Price discount means the excess of the market price of the shares at the date of issue over the price .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||