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Stephen Widberg.
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Noah098
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For cash settled share-based payment transactions, the standard requires the estimated tax deduction to be based on the current share price. As a result, all tax benefits received (or expected to be received) are recognised in the profit or loss.
sir by this the TA writer meant that FV of SAR will be used for calculation of DT asset and this amount will be directly credited in SPL, right?
Stephen Widberg
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The DT position will depend on the tax legislation.
But your interpretation of the standard appears correct.
DT is normally examined using equity based schemes.
Noah098
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