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Your Queries on Financial Reporting (IND-AS) and Assurance

October 25, 2018[2018] 98 taxmann.com 402 (Article)
One of our subsidiaries (majority owned subsidiary) based out of Australia appointed a new Chief Operating Officer (COO) earlier this year. As per the terms of the service agreement the COO is entitled to a share-based salary component of USD XXX worth of the subsidiary’s shares per month. In addition there is also a bonus share component that the COO is eligible for issue upon completion of certain target project milestones.
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