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ICAI proposes more robust Share-based payment guidance for Indian GAAP entities

May 20, 2020[2020] 116 taxmann.com 665 (Article)
On 5 May 2020, the ICAI issued an Exposure Draft (ED) proposing changes to its Guidance Note on Accounting for Employee Share-based Payments (2005) applicable to entities following Accounting Standards under Companies (Accounting Standards) Rules, 2006.
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