- This topic has 1 reply, 2 voices, and was last updated 1 year ago by .
- You must be logged in to reply to this topic.
Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
In the SBR lectures, the deferred tax for share based payments, I learned that, the carrying value of the share based payment will be the intrinsic value, and the tax base of the share based payment is always nil.
But in the question named panel, part (i), they took the intrinsic value as the tax base and carrying amount as nil. I’m confused, could you pleas help?
Also, why do they divide the intrinsic value by 2 I’m confused, kindly help if you can. Thank you
DT asset after one year of a two year plan = 1/2 x no of options expected to vest x intrinsic value x tax rate
Does that solve it? I wouldn’t mention tax base – they just want to know what the DT asset is.
If it cheers you up, Panel was written when King Edward III was still King of England 🙂