Case study 5 solution ias 8

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Hyderabad Chapter of ICWAI

IAS 8 ACCOUNTING ESTIMATE,ERRORS SE 3

Tecnologia Notícias e política

EXTRACT OF STATEMENT OF COMPRHENSIVE INCOME

2009 RE 2008

SALES 2,60,000 1,83,750

COST OF GOODS SOLD 2,00,000 1,50,000

PBIT 60,000 33,750

INCOME TAX 18,000 10,125

PROFIT AFTER TAX 42,000 23,625

EFFECT OF ERROR CORRECTION

DECREASE IN PROFIT 11,375

DECREASE IN INVENTORY 16,250

DECREASE IN INCOME TAX 4,875

DECREASE IN EQUITY 11,375

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Case study 5 solution ias 8

1. EXTRACT OF STATEMENT OF COMPRHENSIVE INCOME 2009 RE 2008 SALES 2,60,000 1,83,750 COST OF GOODS SOLD 2,00,000 1,50,000 PBIT 60,000 33,750 INCOME TAX 18,000 10,125 PROFIT AFTER TAX 42,000 23,625 EFFECT OF ERROR CORRECTION DECREASE IN PROFIT 11,375 DECREASE IN INVENTORY 16,250 DECREASE IN INCOME TAX 4,875 DECREASE IN EQUITY 11,375