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deferred tax

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › deferred tax

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • May 23, 2021 at 1:44 pm #621534
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    Weston operates in a country which only allows tax relief when contributions are paid into the scheme. The tax base was therefore zero at 31 January 20X5 and 31 January 20X6.

    sir during the year contribution paid into the scheme were $19m(expense-cash outflow), so i wanted to understand why did this not give rise to deferred tax asset?

    May 24, 2021 at 11:15 am #621605
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Don’t understand your question.

    To calculate DT asset on pension, take the net DT obligation at the SFP date and multiply by the tax rate.

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