FinPro GAAP Knowledge Quest

Accounting for Group Share Based Payment Transactions

Introduction Share-based payment (SBP) plans have become increasingly common and form an important component of the total employee compensation package. Share purchase plans and share option plans are a popular feature of employee remuneration, for directors, senior executives and many other employees. Under Indian generally accepted accounting principles (GAAP), the Guidance Note on ‘Accounting for...

Reporting for Initial Public Offerings (IPO) – Restatement adjustments

In the previous blog of the series on IPO reporting, we evaluated about the accounting framework applicable for the IPO. Accordingly, issuer company shall prepare restated consolidated financial information to be presented in the offer document based on reporting framework in which they have prepared their latest financial statements before filing offer document. Even if...

IPO Restatement and Reporting Framework

Background Many companies choose an option of Initial Public Offering (IPO) to raise substantial amount of money from capital market. IPO is one of the event in the lifecycle of the company and can fuel the growth of the company. Company coming up with an IPO requires to spend significant amount of time and money...

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