Free ACCA & CIMA online courses from OpenTuition

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

BPP Black Friday sale!

40% discount on all BPP books specially for OpenTuition students!
Get it here >>

Deferred tax asset

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax asset

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 7, 2018 at 7:38 am #472019
    rajvir1801
    Member
    • Topics: 19
    • Replies: 4
    • ☆

    Dear Sir,

    Can you please help me understand why is the carrying amount of share based payment taken as 0 while calculating deferred tax asset?

    Thank you in advance.

    Regards,
    Rajvir Singh Oberai.

    September 7, 2018 at 8:38 pm #472212
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7065
    • ☆☆☆☆☆

    Hi,

    It is because the tax authorities do not give any deduction for the payments until the payment is made and so there is therefore nothing to record in their tax financial statements.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.