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Income Taxes and Share based Payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Income Taxes and Share based Payments

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  • February 11, 2021 at 5:31 am #609982
    Harshiljh
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Is deffered tax and Share based payment usually examinable

    February 11, 2021 at 1:06 pm #610036
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3427
    • ☆☆☆☆☆

    Absolutely

    Learn this

    DT Asset = tax rate x no of options expected to vest x intrinsic value (given in question) x proportion of vesting period elapsed (1/3 or 2/3 etc)

    Only bother with the P&L if you are a prizewinner

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