Deferred tax assetForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax assetThis topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts September 7, 2018 at 7:38 am #472019 rajvir1801MemberTopics: 19Replies: 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-D2KeymasterTopics: 4Replies: 7074☆☆☆☆☆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.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In