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cash settled SBP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › cash settled SBP

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • August 20, 2021 at 12:42 pm #632328
    Noah098
    Member
    • Topics: 935
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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?

    August 21, 2021 at 7:28 am #632375
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    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.

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