Question
Company had opening deferred tax liability (DTL)
₹50,000. Due to tax rate change enacted after reporting date, DTL must be remeasured to ₹45,000. The remeasurement effect is generally recognised in:Solution
The effect of a change in tax rates on deferred tax is recognized in profit or loss, except to the extent it relates to items previously recognized outside profit or loss (in OCI or equity).
Statement: T > B = P `>=` C ; B `>=` J > F; O `<=` J `<=` C
Conclusions: I. J < T II. T > F
...Statements: H > S ≥ F = B ≤ U≤ T; E ≤ B ≤ K
Conclusions:I. K > F II. K = F
Statements: A ≥ B = C; A < D < E; F > G > E
Conclusion:
I. D > C
II. C < E
In the following question the relationship between different elements is given in the statements followed by three conclusions I, II and III. Read the...
Statements : T ≥ G; G > Z < Q ≥ P; P ≥ L < H = E
Conclusions :
I. Q > T
II. L ≤ Q
III. H > G
...In this question, the relation between various elements is shown in the statement. After the statement, two conclusions are given, select a suitable op...
Statement:
R ≤ P >K ≤ L; W ≤ X = K > O; Q > L
Conclusion:
I) W < L
II) L = W
In the question assuming the given statements to be true, find which of the conclusion(s) among given three conclusions is/are definitely follows and ...
Statements: O > M = Q > S; M ≥ K > A; Q ≤ O < E
Conclusions: I. O > S II. K < O ...
Statement: X>W=Y>N≤P; W≥Z ;Z ≥P
I. X>Z
II. W≥P
