Shares based Payments; Income taxes

4 important questions on Shares based Payments; Income taxes

Examples taxable temporary differences (2):

  • Interest revenue
  • Financial assets gewaardeerd tegen fair value (above kostprijs)

Examples deductible temporary differences (2):

  • Employee benefit costs
  • Amounts accrued (bedragen toegerekend) to the allowance for doubtfull accounts recognized as bad debt expense

You have two settlements in Share-based payments

  • Cash-settled : Cash and other assets based on price and value of equity
  • Equity settled : equity instruments including share/share options. They receive share options for their work.
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For which journal entry should you account for equity-settled?

Dr. Asset
Cr. Equity

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