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Lecture note – Chapter 22 – Example 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Lecture note – Chapter 22 – Example 2

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  • October 6, 2017 at 9:07 pm #409703
    Saimon
    Participant
    • Topics: 123
    • Replies: 55
    • ☆☆

    Sir,

    When shares will be exercised after vesting period , what will be the treatment in the financial statement for deferred tax (4th year) ????

    (Sir show me the calculation and give me some explanation )

    October 7, 2017 at 7:59 am #409734
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7217
    • ☆☆☆☆☆

    Hi,

    When the shares are exercised then it is treated as a share issues, so CR Share capital and CR Share premium.

    The deferred tax would then be released as the CV and TB would both be zero and so no temporary difference.

    Thanks

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