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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › qs–oak dec 2011
..share based payment plan should have a deffered tax consequence —a deffered tax asset arises due to the deductible temporary difference arising from the accounting treatment….(oak answer dec 2011)
can u please explain the point ,,why do we record a defered tax asset for shares option
Because we’re having to pay tax today whereas the option will not be exercised for a number of years into the future
