CERTYNEX IFRS ACADEMY

At the closing date, the expected future tax deduction on an option plan is 450,000, while the cumulative expense recognised is 360,000. A colleague takes the tax effect of the whole expected deduction to profit or loss. What is the error?

The tax effect should have been taken to equity for the whole deduction, whatever the cumulative expense, without distinguishing the part covered by the expense.

The deferred tax asset should have been computed on the cumulative expense recognised and not on the expected tax deduction.

The excess of the deduction should have been carried to profit or loss of future periods, as the options are exercised.

The part of the tax effect corresponding to the excess of the expected deduction over the cumulative expense is taken directly to equity.