Award with non-market vesting condition and variable exercise price An entity grants to a senior executive 10,000 share options, conditional…
Uncertain tax positions – unit of account An entity has submitted a tax return indicating a current tax liability of…
Remeasurement of deferred tax liability recognised as the result of retrospective application An entity"s date of transition to IFRS was…
Tax on reclassified (‘recycled’) items On 1 January 2013 an entity purchases for €2,000 an equity security that it classifies…
Loss in other comprehensive income and gain in profit or loss offset for tax purposes During the year ended 31…
Recognition of deferred tax asset in profit or loss on the basis of tax liability accounted for outside profit or…
Tax deductions for defined benefit pension plans At 1 January 2013 an entity that pays tax at 40% has a…
Tax deduction for acquisition costs under ‘old’ IFRS 3 Entity A, which pays tax at 40%, acquired 100% of Entity…
Meaning of ‘vesting period’ – award with vesting conditions only An employee is awarded options that can be exercised, if…
Determination of grant date Scenario 1 On 1 January 2013 an entity advises employees of the terms of a share…