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, 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
- Presentation and Performance Reporting
- Assets: Recognition, Measurement, and Impairment
- Revenue, Leases, Provisions, and Grants
- Income Taxes and Share-based Payment
- Financial Instruments
- Business Combinations and Group Reporting
- Foreign Currency, Hyperinflation, and Specialised Topics
- Current Issues, Sustainability, and Analysis
1. Income taxes basics (ias 12)
- Temporary differences and deferred tax
- Recognition exceptions and tax base
- Current vs deferred tax presentation
2. Deferred tax in complex areas
- Business combinations and fair value adjustments
- Share-based payments and oci items
- Unused losses and uncertain tax positions