## Overview

Our free ACCA SBR Income Taxes and Share-based Payment notes cover everything you need to know for this module. From income taxes basics (IAS 12) to deferred tax in complex areas, and share-based payment (IFRS 2), we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Income taxes basics (ias 12)

- [Temporary differences and deferred tax](./acca-sbr-income-taxes-basics-ias-12-temporary-differences-and-deferred-tax)
- [Recognition exceptions and tax base](./acca-sbr-income-taxes-basics-ias-12-recognition-exceptions-and-tax-base)
- [Current vs deferred tax presentation](./acca-sbr-income-taxes-basics-ias-12-current-vs-deferred-tax-presentation)

## 2. Deferred tax in complex areas

- [Business combinations and fair value adjustments](./acca-sbr-deferred-tax-in-complex-areas-business-combinations-and-fair-value-adjustments)
- [Share-based payments and oci items](./acca-sbr-deferred-tax-in-complex-areas-share-based-payments-and-oci-items)
- [Unused losses and uncertain tax positions](./acca-sbr-deferred-tax-in-complex-areas-unused-losses-and-uncertain-tax-positions)

## 3. Share-based payment (ifrs 2)

- [Equity-settled vs cash-settled awards](./acca-sbr-share-based-payment-ifrs-2-equity-settled-vs-cash-settled-awards)
- [Vesting conditions, modifications, and cancellations](./acca-sbr-share-based-payment-ifrs-2-vesting-conditions-modifications-and-cancellations)
- [Group share-based payments and disclosures](./acca-sbr-share-based-payment-ifrs-2-group-share-based-payments-and-disclosures)

Free ACCA SBR Income Taxes and Share-based Payment Study Guide