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Deferred tax – IFRS 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax – IFRS 2

  • This topic has 3 replies, 2 voices, and was last updated 3 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 24, 2022 at 7:52 am #649236
    sezen
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    If the amount of the tax deduction exceeds the amount of the related cumulative remuneration expense, this indicated that the tax deduction is related also to an equity item.
    The excess therefore recognised directly in equity (note it is not reported in other comprehensive income) (IAS 12:paras 68A-68C)

    Is this statement correct?

    February 24, 2022 at 9:35 am #649249
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3409
    • ☆☆☆☆☆

    Remuneration expense 1000

    Tax rate 30%

    Tax deduction from DT calculation 400 (say)

    Yes – your statement is correct 100 of the DT credit would go to equity

    Prizewinner stuff.

    February 24, 2022 at 11:24 am #649266
    sezen
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    so it would not be reported in OCI?

    In one video
    https://www.youtube.com/watch?v=xQzrHEBqoD4&ab_channel=RahmanEdu 25 min
    the difference is posted in OCI

    February 25, 2022 at 9:42 am #649322
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3409
    • ☆☆☆☆☆

    No – equity.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Deferred tax – IFRS 2’ is closed to new replies.

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