What are the disclosure requirements as per Ind AS 102?

Ind AS 102 pertains to Accounting for share based payments and requires entities to disclose the following: The type and scope of agreements existing during the reporting period. Description of agreements (settlement methods, vesting conditions, etc.). The number and weighted-average exercise price of share options by category (outstanding at the beginning of the reporting period and at the end of the reporting period, granted, vested, exercised and forfeited). Average share price of exercised options. Range of exercise prices and remaining contractual life of options outstanding at the end of the reporting period. Valuation method used to estimate the fair value of the awards (model and input values, etc.). The impact on the income statement (i.e., total expense) and the financial position (e.g., carrying amount of liabilities) of share-based payment awards.