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?
Cr. Equity
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