Securities And Exchange Board Of India - Subsection
Section 15(1) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(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.
