a deferred tax asset will arise which represents the difference between a tax base of the employee's services received to date and the carrying amount which will effectively normally be zero.????? why zero ?
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SBRDeffered tax on share based payment
we take difference of CARRING AMOUNT and TAX BASE
in Case of share based payment, CARRING amount of expense is taken which will always be ZERO because it cost nothing....
and this is also an argument against the recognition of Share Based Payment in Financial statements along with other two..... but IFRS 2 ignore these arguments
in Case of share based payment, CARRING amount of expense is taken which will always be ZERO because it cost nothing....
and this is also an argument against the recognition of Share Based Payment in Financial statements along with other two..... but IFRS 2 ignore these arguments
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