NO.PZ202304050100017003
问题如下：
Sallie Kwan Industrials (SKI) reports under US GAAP. The company disclosed the following information in a note to its financial statements titled “Share-Based Compensation.”
Under our
Share Incentive Plan, the Company grants restricted stock units (“RSUs”) to its
officers, employees, directors and other eligible persons of up to 83,000,000
Class A ordinary shares. RSUs vest 25% on the first anniversary year from the
grant date and the remaining 75% vest in 12 substantially equal quarterly installments.
RSU activity for the two years ended 31 December 20X2 was as follows.
Share-based compensation expense for RSUs is measured based
on the fair value of the Company’s ordinary shares on the date of grant. SKI accounts
for forfeitures as they occur.
Unrecognized share-based compensation expense as of 31
December 20X0, 20X1, and 20X2 was SGD 58.7, SGD 145.6, and SGD 433.1 million,
respectively.
If SKI reported under IFRS instead of US GAAP, its effective tax rate would likely be:
选项：
A.lower
B. higher.
the same.
解释：
B is correct. Excess tax benefits or tax windfalls related
to share-based compensation are recognized as gains directly in equity under
IFRS, not as reductions in income tax expense on the P&L under US GAAP.
Tax Windfall不是说减少income Tax expense吗？这样 US GAAP的情况下，effective Tax Rate不应该减少吗
