Does Ind AS 102 Cover Employee Stock Options As Share Based Payments?

One night of boldness leads to a marriage of convenience. Just a plain agreement. No commitment but a lot of sex. She is liking the setup until the 'right one' came back. Without a fuss, she left, bringing the memories and another heartbeat. ********** Dumped by her two-year relationship for the reason of her being prude and frigid, Alexzia Montes proves she was otherwise. With four glasses of wine in her system, she delved into a passionate night with a stranger she randomly picked. "Do I need to pay you? How much?" she outrightly asked. "Can you afford me?" he snickers. "Just tell me how much" she stubbornly retorted. She is getting pissed by his arrogance. "500 billion dollars" he briefly replies with raised challenging brows. "What?" she mumbles in disbelief. "My present net worth is more or less 500 billion dollars" he unconcernedly replied. Stunned, she becomes quiet. "That's why you look familiar..." she frustratedly whispers, facepalming herself. The man she often sees on tv and in newspapers but hasn't met in person. The only person in the country who has a five hundred billion net worth. "CEO Lucien Wright..." she whispers in despair, almost indistinct. Of all people, she had chosen the cold and ruthless CEO of Wright Group of Companies. How could she afford him? He could even buy her, body and soul. "I need a wife, a bait for my girlfriend to come back. Name your price" he casually announced, handing her the documents. "Once she is back, you will sign the divorce paper and peacefully leave. I will pay you, just name the amount" he added. The offer is tempting Alexzia. She needs ten million dollars and it's an impossible plight but she has an easy way out, being a Ten Million Dollar Wife to CEO Wright.

As the year ended and payday finally arrived, my salary still hadn't hit my bank account. I headed straight to the finance department to sort it out, but Sarah Thompson dismissed me impatiently. "You picked up those coupons last week, didn't you? The ones for "Spend 2,000, save 1,000". You got ten of them, adding up to $10,000. Your salary is $8,000, and that extra $2,000 is a perk." I stared at her, stunned. No one had said a word about this when the coupons were handed out. Worse, they could only be redeemed at our boss's supermarket, where commodities were ridiculously marked up. Items that cost $19.99 at a regular supermarket went for $49.99 there, more than double the price. It dawned on me that the boss was just shuffling money from one pocket to another, which meant I had been basically working for free. I shoved the coupons back at her. "I don't want these. Just deposit the cash into my bank account." Michael Wright walked over with a frown. "What's all the yelling? We gave you an extra $2,000, and you are not even grateful? You're stirring up trouble for nothing. You'd spend your salary on stuff anyway. We're just making it convenient." My voice rose, shaking with fury. "What you're doing is illegal!" He laughed, cold and scornful. "Then sue me. I manage things here. You think I'd be scared by a minor employee like you?" Right then, my phone buzzed with a text notification: [Lisa Matthews, congratulations on securing the Enforcement Officer position at the tax bureau.]

After a grueling year of training abroad on the company's dime, I came home holding an OEM certification for our high-end production line. Only three people in the country had it. I couldn't wait to cash in my stock options and finally give my girlfriend, Nora, a home of our own. But when I got back to the office, there was no celebration waiting. Just three notices. [Finance: $50,000 travel reimbursement rejected. $20,000 in salary frozen as a performance hold, to be released after your review is passed.] [HR: Your sponsored training carries a mentoring obligation. You must train three qualified technicians within one month of returning, as your assessment. Fail, and your travel costs will not be reimbursed and your frozen salary will be forfeited.] [Direct Manager, Kevin: Turn over all core technical documentation. Effective tomorrow, you're reassigned to the factory floor for mentoring.] I gripped the three notices and headed for the manager's office to demand an explanation. I pushed the door open and froze. Nora, my girlfriend of three years, was sitting on Kevin's lap, her clothes half undone. Our eyes met. All she gave me was one cold line. "Ethan, since you've already seen it, let's just break up." I backed out of the office without a word. I walked past all the eager faces waiting for a show, went back to my desk, and finally answered the email that had been sitting in my inbox for a week. [I've decided to accept your offer. I can start in a month.] One month. Everything this company owed me, I was going to take back myself.

The company had been losing money for two consecutive years. That year, with our biggest client suddenly going out of business, we lost nearly ten million dollars in receivables. On New Year's Eve, I sent out a company-wide apology email after much deliberation. The email stated, "At this moment, I regret to inform that we can only increase each employee's monthly salary by 20 dollars this year." An intern named Ingrid Little took a screenshot of the email and posted it online. In no time, her post started trending. The entire internet criticized me for being fake and pretending to be poor. They said that my shameless act was a blatant insult to my employees' hard work. "20 dollars doesn't even cover commuting!" "Why hasn't this garbage company gone under yet?" Ingrid replied to each comment with the same line: "I don't care about the money. I just feel insulted. I'm quitting tomorrow." The next day, I walked into the office with bloodshot eyes and turned on the company-wide broadcast. I announced, "Since some people believe I've insulted their dignity, you may submit your resignation immediately. However, you will no longer be entitled to the year-end bonus of 20 thousand dollars." Everyone gasped in disbelief. Ingrid turned completely pale, and some workers even rushed into my office impulsively. "Boss, this has nothing to do with me! I stand with the company!" After all, my company had increased salaries for 37 consecutive years and given an average raise of over 2,000 dollars each time. They wouldn't find a company like mine elsewhere.

"You guys know what the situation is like in this industry this year. I need to cut our end-of-the-year bonus by half in order to overcome this difficult period." My boss, Peter Hurley, claims that things are difficult in the industry right now, yet his wrist still showcases the luxury watch that he's just bought. My 20,000-dollar bonus is reduced to 700 dollars. In addition, I also received a plaque that says "Award for Outstanding Contribution". "This plaque is worth a lot, Soren. It represents the acknowledgement this company has for you. Don't be so petty when it comes to money." As I stare at the plaque in my hand, I can't help but scoff furiously. "Fine. I won't be that petty when it comes to money. I hope you won't be that petty either when you're paying next month's rent." Peter is stunned momentarily. "What do you mean by that?" I toss the plaque into the trash can. "What I mean is, I'm the landlord of this building. From next month onward, the rent will be increased ten times. If you refuse to accept the new rent, you can pack up and scram."

After half a month of nonstop overtime, I secured a contract worth over ten million, pulling the company back from the brink of collapse. My boss, Richard Gray, was overjoyed. At the celebration party, he called me the pillar of the company and announced that he would reward me with a bonus. However, when the end of the month came, and I opened my payslip, I froze. Negative 250 dollars. A negative commission? I actually owed the company 250 dollars? I immediately called the finance department, asking if there was a mistake on my payslip. They replied, "No mistake. This is the cost calculation formula that Mr. Gray personally instructed us to use. He said you'd understand once you saw it." I went straight to Richard for an explanation. He laughed. "The contract that you signed, after factoring in the concessions, upfront resources, and hidden expenses, left the company with a net loss of 150 thousand. Since the loss was due to your personal decisions, you're responsible for five percent. That totals to 7500. "Considering how hard you worked, we deducted it from your base salary first. But your salary wasn't enough, so you still owe the company 250. Don't worry. The company treats its employees well. We'll write that off." Soon after, he awarded 100 thousand dollars to the newly arrived intern. I watched the newcomer, probably connected to Richard, cheerfully treat the entire company to dinner with her bonus, and something inside me just snapped. From that day onward, I did the bare minimum. I clocked in. I clocked out. Nothing more. Later, when a critical project went catastrophically wrong and the company faced a colossal compensation demand, Richard came begging me to fix it. I just smiled and said, "Sorry, Mr. Gray. I've already resigned. If there are any problems, you can ask the intern who got the 100 thousand dollar bonus to handle it."