International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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EMPLOYEE SHARE-BASED PAYMENTS –ACCOUNTING PRACTICES AND VALUATION.

    2 Author(s):  RAVINDRA SINGH , NISHA

Vol -  5, Issue- 5 ,         Page(s) : 84 - 92  (2014 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

Human capital, the stock of competencies, knowledge, social and personality attributes, including creativity, embodied in the ability to perform labour so as to produce economic value. Therefore organisations are more interested in retaining their employee and also attracting best talent from outside. This has led to new method of payment of remuneration said as “employee share-based payment” generally known as, ESOP(employee share option plans), ESPP(employee share purchase plans), etc. . Emergence of share-based payment as an important means of employee compensation has also generated heated debate not only on the manner of accounting for such payments but its taxability is also an important issue for government.

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