Section 30 in The Companies (Indian Accounting Standards) Rules, 2015
30. [ For cash-settled share-based payment transactions, the entity shall measure the goods or services acquired and the liability incurred at the fair value of the liability, subject to the requirements of paragraphs 31-33D. Until the liability is settled, the entity shall remeasure the fair value of the liability at the end of each reporting period and at the date of settlement, with any changes in fair value recognized in profit or loss for the period.] [Substituted by Notification No. G.S.R. 258(E), dated 17.3.2017 (w.e.f. 16.2.2015).]
