Deferred tax on share based paymentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Deferred tax on share based paymentThis topic has 3 replies, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts May 30, 2018 at 7:01 pm #454928 rihaamMemberTopics: 53Replies: 37☆☆“Where the amount of the estimated future tax deduction exceeds the accumulated remuneration expense, the tax deduction relates partly to the remuneration expense and partly to equity.”Can u help me understand the logic behind this?Thanks. May 30, 2018 at 10:10 pm #454981 P2-D2KeymasterTopics: 4Replies: 7136☆☆☆☆☆Hi,It is saying that the movement in deferred tax on the share based payment is split and taken to profit or loss first and then the excess to reserves.Thanks May 30, 2018 at 10:30 pm #454989 rihaamMemberTopics: 53Replies: 37☆☆But why do we really do that?Thanks for ur time. June 2, 2018 at 9:07 am #455431 P2-D2KeymasterTopics: 4Replies: 7136☆☆☆☆☆Hi,I’d presume it is to do with matching the expense for the share based payment to the other remuneration expense.ThanksAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In