deferred tax – share based payments

Hello Sir,

I understood the logic of how the def tax asset was calculate in the lecture but in the study texts they’ve arrived at the taxable temporary difference figure as the difference between
Carrying val of Share based payment exp – nill (the explanation provided is that it is always nill)
and
tax base of SB payment exp – (based on intrinsic val)

I just can’t get my head around why its the other way round.
Since we arrive at the same answer is it okay for me to use the steps mentioned in the lecture ?

The problem arises if the question asks for the accounting treatment…
“To determine where to record the deferred tax, we must first compare· the cumulative accounting expense with the cumulative tax deduction for each year. Where the tax deduction is greater than the accounting expense recognised, the excess is taken directly to equity” If the accounting exp is lesser than the tax deduction ( based on intrinsic val ) no adjustment is made.

I’m assuming that all these complicated steps are performed to match the differences, is there a simpler way to get to the answers or do I have to follow the same format?

Thank you.