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Deferred Tax implication for share based payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred Tax implication for share based payment

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  • August 6, 2017 at 5:19 pm #400775
    nazneenshaikh
    Member
    • Topics: 4
    • Replies: 1
    • ☆

    Hi,
    Could you please explain why do we take the CV of the share based payment expense as NIL when calculating the deferred tax implication of share based payment?
    Thanks

    August 10, 2017 at 4:08 pm #401360
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7065
    • ☆☆☆☆☆

    Hi,

    I thought we take the tax base to be nil and not the carrying value.

    Thanks

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