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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Deferred Taxation – Share Based Payments
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
Does the BPP example have an option price?
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.