increment as existing in the pre-promotional grade. (b) after having reached the maximum of the incremental scale in the pre-promotional grade, the date ... promotional grade within one year from the date of actual promotion, the date of increment in the promotional grade shall be the date of accrual
paragraph D9E), but discounted using the lessee's incremental borrowing rate at the date of transition to Ind AS; or (ii) an amount equal ... terminate the lease. D9E Lease payments, lessee, lessee's incremental borrowing rate, commencement date of the lease, initial direct costs and lease term are defined
modification date until the date when the modified equity instruments vest, in addition to the amount based on the grant date fair value ... original vesting period. If the modification occurs after vesting date, the incremental fair value granted is recognized immediately, or over the vesting period
Development Authority (Employees Service) Regulations, 2015
24. Increments.
(1) In an incremental scale, the increment shall accrue on an annual basis on each stage ... accrues, irrespective of the actual date of its accrual. (2) Officiating service in a higher grade will count for increments in an employee's substantive
weighted average fair value of those equity instruments at the measurement date, and information on how that fair value was measured, including: (i) if fair ... modified during the period: (i) an explanation of those modifications; (ii) the incremental fair value granted (as a result of those modifications); and (iii) information
indicate that the contingent payments are additional consideration rather than remuneration. (d) Incremental payments to employees - If selling shareholders who do not become employees receive ... become employees of the combined entity, that fact may indicate that the incremental amount of contingent payments to the selling shareholders who become employees
Section 129 in The Companies (Indian Accounting Standards) Rules, 2015
129. If an entity elects
Section 73A in The Companies (Indian Accounting Standards) Rules, 2015
73A. [Refer Appendix 1]
Appendix
Section 140L in The Companies (Indian Accounting Standards) Rules, 2015
140L. As a consequence of
Section 170 in The Companies (Indian Accounting Standards) Rules, 2015
170. Because termination benefits are
