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Deferred Taxation – Share Based Payments

This topic has 2 replies, 2 voices, and was last updated 11 years ago by deepmaharaj.

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November 12, 2013 at 4:52 pm #145679
deepmaharaj
Member
- Topics: 58
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Dear Sir / Madam,
While arriving at Deferred Taxation we calculate DT on Intrinsic Values Minus Option Price. In BPP Book they have arrived at DT on Intrinsic Values Minus Carrying Value ( Assuming it to be Zero) – Which method is correct !
Because you get 2 different answers which one will hold good for ACCA.
Deep
November 12, 2013 at 4:57 pm #145682
MikeLittle
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Does the BPP example have an option price?
November 12, 2013 at 5:12 pm #145692
deepmaharaj
Member
- Topics: 58
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Yes Sir. Option Price means price at Grant Date – shares have been granted at If I suppose it correctly. Then it is given in problem.
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