Delmas Mudozwa

Delmas Mudozwa is a director of a private company. Directors fees are voted annually by the shareholders shortly after the companys financial year end. For the financial year ended 28 February 2020 the company voted him a directors fee of R90 000.This resolution was dated 15 April 2020

Required:

Discuss the accrual for gross income purposes of Alfred Agendas R90 000 directors fees. (5)