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Section 15

the Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014. (last amended on March 06, 2017)Central Regulations · 1992

(1) Any company implementing any of the share based schemes shall follow the requirements of the 'Guidance Note on Accounting for employee share-based Payments' (Guidance Note) or Accounting Standards as may be prescribed by the Institute of Chartered Accountants of India (ICAI) from time to time, including the disclosure requirements prescribed therein.

(2) Where the existing Guidance Note or Accounting Standard do not prescribe accounting treatment or disclosure requirements for any of the schemes covered under these regulations then the company shall comply with the relevant Accounting Standard as may be prescribed by the ICAI from time to time.

15

CHAPTER III ADMINISTRATION OF SPECIFIC SCHEMES

PART A: EMPLOYEE STOCK OPTION SCHEME (ESOS) Administration and implementation.

Where this provision sits

Actthe Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014. (last amended on March 06, 2017)
Section15
JurisdictionCentral
StatusIn force as published by the source

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