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Deffered tax on share based payment

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Deffered tax on share based payment

  • This topic has 5 replies, 4 voices, and was last updated 13 years ago by cuteleo110.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • May 28, 2012 at 2:20 am #52915
    madiha1
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    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 ?

    May 30, 2012 at 7:00 am #98435
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 5
    • ☆

    im also still confused abt that..im looking for IAS is there any changes in it realting to tax or any detail explanation…as BPP statement is not cleared and workings r very problamatic…

    May 30, 2012 at 8:26 am #98436
    cuteleo110
    Participant
    • Topics: 7
    • Replies: 385
    • ☆☆☆

    Hi madiha and ammadoo

    I am sharing a link with you just go through this article.. this can help you..

    https://www2.accaglobal.com/members/publications/accounting_business/CPD/2539654

    Read this article and come back if you want to discuss further..

    June 1, 2012 at 7:14 pm #98437
    cuteleo110
    Participant
    • Topics: 7
    • Replies: 385
    • ☆☆☆

    @madiha1

    Carrying amount is taken ZERO, because tax is levied on cash basis and there in no cost of cash in share based payment.. that is why carrying amount is normally taken as ZERO 🙂

    June 2, 2012 at 2:14 am #98438
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 11
    • ☆

    Hi,
    tax is levied on the date when right is vested and the cash is actually paid, so before that date, the tax base of any share based payment is zero. therefore there will be difference between the tax base and the carrying amount, so will arise the deferred tax asset.

    June 2, 2012 at 6:50 pm #98439
    cuteleo110
    Participant
    • Topics: 7
    • Replies: 385
    • ☆☆☆

    nice explanation 🙂

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Viewing 6 posts - 1 through 6 (of 6 total)
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