Deferred tax (IAS 12) - Individual company accounts - ACCA (SBR) lectures

Deferred tax (IAS 12) - Individual accounts - ACCA (SBR) lectures
Free ACCA lectures for the Strategic Business Reporting (SBR) Exam
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Пікірлер: 4

  • @murainaluqman2641
    @murainaluqman26412 жыл бұрын

    Why is the movement not shown in the share based payment example.

  • @tatetawona2905
    @tatetawona29053 жыл бұрын

    I think it’s a bit confusing for share based payment calculation when you say the carrying value is the one that you calculated using the intrinsic value. Should it not be that the carrying value is 0 and the tax base is the figure that you have calculated using the intrinsic value?

  • @S2_0D

    @S2_0D

    2 жыл бұрын

    I agree. carrying value should be nil

  • @zan1971

    @zan1971

    Жыл бұрын

    To anyone that's confused: Tax base is the *opening* value of the asset (no depreciation applied), less the tax allowance (opening value x tax rate) allowed by the tax authorities. It is something provided by the tax authorities. Hence we cannot use any value we want to calculate it.