Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

Journal entryAdvancedPublished

Question · Share-based payment

Calvidra recognises the deferred tax on its share option plan for the first time: estimated future deduction 450,000, cumulative remuneration expense 390,000, rate 20%, recoverable asset. Record the entry at the reporting date.

Estimated future deduction
450,000
Cumulative remuneration expense
390,000
Tax rate (%)
20 %
Your answer
  1. Line 1

    Account Deferred tax asset

  2. Line 2

    Account Deferred tax income

  3. Line 3

    Account Share-based payment reserve (equity)

← Back to the concept