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…
Awards with multiple service periods Scenario 1 On 1 January 2013, the entity enters into a share-based payment arrangement with…
Award with non-vesting condition only An entity grants a director share options on condition that the director does not compete…
Awards supplied by a third party A retailer of electrical goods participates in a customer loyalty programme operated by an…