• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Deferred tax and Share based payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax and Share based payments

  • This topic has 4 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • January 28, 2020 at 12:52 pm #560051
    rishabbohra98
    Participant
    • Topics: 112
    • Replies: 88
    • ☆☆☆

    Sir for the above 2 chapters i read the OT notes and listened to the lectures and also read articles related to it. But I’m finding the questions related to this topic in the BPP kit to be really challenging and tricky.
    Do you suggest reading the BPP text book too in order to gain additional knowledge?

    January 28, 2020 at 1:05 pm #560057
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Stick to the basics.

    Deferred tax asset = tax rate x amount of vesting period (e.g. 2/3) x no of options x INTRINSIC VALUE of options

    Don’t stress too much about the P&L or OCI – if you can calculate the asset you are a lot better than most!

    January 28, 2020 at 3:29 pm #560104
    rishabbohra98
    Participant
    • Topics: 112
    • Replies: 88
    • ☆☆☆

    Is the notes for Deferred tax sufficient? Cause BPP text contains more information and is more detailed.

    January 28, 2020 at 4:12 pm #560105
    rishabbohra98
    Participant
    • Topics: 112
    • Replies: 88
    • ☆☆☆

    Sir I’m sorry but i guess u misunderstood my question. The notes on Share based payments and deferred tax has been explained very well in notes and videos.
    But as i just opened the bpp text book it contained a lot more notes and topics and was quite confusing.

    So i basically wanted to know if whats there in OT notes is sufficient?

    January 29, 2020 at 1:26 pm #560153
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    OT is fine.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • o1lim on Discounted Cash Flow Further Aspects, Replacement – ACCA Financial Management (FM)
  • julio99 on Impairments – Impairment (CGU) – ACCA Financial Reporting (FR)
  • effy.sithole@gmail.com on EPS – diluted EPS Example – ACCA Financial Reporting (FR)
  • Ken Garrett on The Finance Function in the Digital Age – CIMA E1
  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in