deferred tax

This topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.

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August 19, 2021 at 11:57 am #632127
Noah098
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sir can you explain using an example, if possible, DT impact of a decrease in the value of a pension surplus?
August 20, 2021 at 7:29 am #632289
Stephen Widberg
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Pension asset x tax rate = DT liability
Pension liability x tax rate = DT asset
Movement to P&L or OCI depending on reasons for change (service cost or NIC or remeasurement difference)
August 20, 2021 at 11:48 am #632324
Noah098
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sir the tax base will be equal to contributions made? and carrying amount equal to net defined benefit surplus/obligation?
Moreover i just didnt get this part of your answer:
“Movement to P&L or OCI depending on reasons for change (service cost or NIC or remeasurement difference)”
August 21, 2021 at 7:34 am #632378
Stephen Widberg
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I can’t really expand on the last post which summarises how to calculate DT, If you know how to calculate DT I can’t think why you want to calculate the tax base – it is the DT that gets the mark.
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