Daily Archives: August 3, 2015

FAQ on Delisting of securities

1. What is meant by delisting of securities ? The term “delisting” of securities means permanent removal of securities of a listed company from a stock exchange. As a consequence of delisting, the securities of that company would no longer be traded at that stock exchange. 2. What is the difference between Voluntary delisting and… Read More »

Share based payment Ind AS 102

Ind AS 102 – Share based payment : Moving from Intrinsic value to Fair Value  1. Background Entities often grants shares, share options or other equity instruments to employees as part of their remuneration package, in addition to a cash salary and other employment benefits, so as to motivate its employees. Some entities also issue… Read More »

IFRS 15 IASB Proposes modifications

IASB Proposes modifications in IFRS 15 Revenue from Contract with Customers  International Accounting Standard Board (IASB), the independent body of IFRS foundation and responsible for developing and promoting International Financial Reporting Standards (IFRS), has proposed some clarifications to IFRS 15 ‘Revenue from contract with customers’. The implementation of the said standard has already been deferred… Read More »