Deferred tax (IAS 12) – Individual accounts – ACCA (SBR) lectures
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why is the share based payment DTA.
Because the business will make a payment sometime in the future (most likely on the grant date) – costs / expenses to the business reduces your overall tax liability.
In the Kaplan book, they write the carrying value to be NIL (share based), and put the calculation into the tax base.
The difference is then taxed.
I’m finding this difference in methods confusing
You should get the same answer, so go with whichever one you prefer.
Siounds good !