Regulation 15 - Accounting policies. - Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021

15. Accounting policies. Any company implementing any of the share based schemes shall follow the requirements including the disclosure requirements of the Accounting Standards prescribed by the Central Government in terms of section 133 of the Companies Act, 2013 (18 of 2013) including any 'Guidance Note on Accounting for employee share-based Payments' issued in that regard from time to time,