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Ind AS102 share based payment

Financial Reporting

Video No 26 Illustration 16 Anara Fertilisers issued 2000 share options. In this question first year employee share based payment expense is 693333 second year it is 1646667 total amount credited to SPB equity at the end of second year is 2340000 (693333+1646667). At the time of cancellation Rs 1620000 is debited to SPB (Equity Reserve). The balance amount in SPB (Equity Reserve) 720000 (2340000 - 1620000). How this balance amount is closed Video Details Ind AS - CA Final Ind AS 102 Share based payments 26. Cancellation & Settlement of share based payments & Illustration 16