CERTYNEX IFRS ACADEMY

In Wenlandor's country, the tax deduction for a share option plan equals the intrinsic value of the options at the exercise date (case data). On what basis does Wenlandor estimate the future deduction at the reporting date?

The fair value of the options at grant date, the basis of the remuneration expense.

The intrinsic value of the options at the reporting date, the information available at that date.

No estimate: the deduction is only taken into account when the options are exercised.

The cumulative remuneration expense recognised at the reporting date.