Artículo 68A. IAS 12 Paragraph 68A

In some tax jurisdictions, an entity receives a tax deduction (ie an amount that is deductible in determining taxable profit ) that relates to remuneration paid in shares, share options or other equity instruments of the entity. The amount of that tax deduction may differ from the related cumulative remuneration expense, and may arise in a later accounting period. For example, in some jurisdictions, an entity may recognise an expense for the consumption of employee services received as consideration for share options granted, in accordance with IFRS 2 Share‑based Payment , [ Refer: IFRS 2 paragraph 7 ] and not receive a tax deduction until the share options are exercised, with the measurement of the tax deduction based on the entity’s share price at the date of exercise.