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Deductibility of Share-based Payment
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For
accounting period beginning on or after 1 January 2005, an entity
with Share-based Payment transactions are required by the Hong Kong
Financial Reporting Standards No.2 (HKFRS2) to recognise the fair
value of such transactions as an expense in the accounts. The
recently published Tax Notes issue 16 gives an update on the
deductibility of Share-based Payments. Tax Notes issue 16 is available in soft copy. To obtain your copy, please visit www.gthk.com.hk or contact us via info@gthk.com.hk
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