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Can anybody help me with the deffered tax implication of share based payments in this specific question.. Thanks
please give the rule of deferred tax implication on share based payment as this confuses me a lot.
i dont quite get the bit of taking the deferred tax of what they say when tax allowance is greater than the carrying amount then we will take it to OCI..kindly explainSBP means there is an annual expense in the FS but there is no tax implication until the shares have vested. As such, there will be a deferred tax asset.
Compare the CV of the SBP (always zero) to the tax base of the SBP (the future tax relief amount based on the intrinsic value). The difference is then taxed at the anticipated tax rate to give a deferred tax asset.
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