defined benefit schemeForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › defined benefit schemeThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts July 28, 2021 at 4:35 am #629617 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆sir can you explain the deferred tax implications relating to defined benefit scheme?I understand that in case of defined contribution scheme, any accrued pension contribution will lead to a DT asset.but am not sure how DT asset/liability can possibly arise in a defined benefit scheme July 28, 2021 at 5:35 pm #629694 Stephen WidbergKeymasterTopics: 15Replies: 3238☆☆☆☆☆If you have a net liability in the SFP (which is usual) you will have a DT asset.Usually because service and net interest costs (in P&L0 exceed contributions paid (allowed for tax).You will be told the tax rules in the exam.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In