Section 51 in The Companies (Indian Accounting Standards) Rules, 2015
51. To give effect to the principle in paragraph 50, the entity shall disclose at least the following:
(a)the total expense recognized for the period arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets and hence were recognized immediately as an expense, including separate disclosure of that portion of the total expense that arises from transactions accounted for as equity-settled share-based payment transactions;(b)for liabilities arising from share-based payment transactions:(i)the total carrying amount at the end of the period; and(ii)the total intrinsic value at the end of the period of liabilities for which the counter-party's right to cash or other assets had vested by the end of the period (e.g. vested share appreciation rights).
