An entity shall measure the fair value of the equity instruments granted at the measurement date, based on market price. If market prices are not available, the entity shall estimate the fair value of the equity instruments granted using a valuation technique on measurement date in an arm’s length transaction between knowledgeable, willing parties.
Read our Leatest article where we discussed Valuing under IndAS 102, with a focus on Valuing Stock Options under IndAS 102.















