I think it’s a bit confusing for share based payment calculation when you say the carrying value is the one that you calculated using the intrinsic value. Should it not be that the carrying value is 0 and the tax base is the figure that you have calculated using the intrinsic value?
To anyone that's confused: Tax base is the *opening* value of the asset (no depreciation applied), less the tax allowance (opening value x tax rate) allowed by the tax authorities. It is something provided by the tax authorities. Hence we cannot use any value we want to calculate it.
I think it’s a bit confusing for share based payment calculation when you say the carrying value is the one that you calculated using the intrinsic value. Should it not be that the carrying value is 0 and the tax base is the figure that you have calculated using the intrinsic value?
I agree. carrying value should be nil
To anyone that's confused: Tax base is the *opening* value of the asset (no depreciation applied), less the tax allowance (opening value x tax rate) allowed by the tax authorities. It is something provided by the tax authorities. Hence we cannot use any value we want to calculate it.
Why is the movement not shown in the share based payment example.