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CA Inter doubt

false

Can anyone explain the fourth point in the given illustration?

Image attached to the doubt: false

Asked by Madhav1 Oct 2024467 views

2 answers

  1. Diya · 5 Oct 2024

    Entry is for esop related employees of company buy share at lower price than market value as in given Q. M.V is 30 and offer price is 20 difference between them is 10 is deduct from employees stock option under reserves 1. Bank & eso dr. To eq. Share To security prem.

  2. Soham · 1 Oct 2024

    4th point is related to esops , balance sheet includes 1 lac which is treated as liability, share which are to be given at lower than market price to employees when they excercise their option to buy

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