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Corrigendum to Final Paper 1: Financial Reporting Suggested Answers - November, 2014. - (15-05-2015)

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In answer to Question 1(a) of Final Paper 1: Financial Reporting ‘Suggested Answers’ of November, 2014 given at page 2, the ‘provision for doubtful debts’ should be treated as a ‘timing difference’ instead of ‘permanent difference’, which will lead to creation of deferred tax asset by Rs. 19,005. Accordingly, the total deferred tax asset in the answer will be Rs. 2,37,230 instead of Rs. 2,18,225.

The above correction has been incorporated in the Paper 1 : Financial Reporting Suggested Answers of November, 2014 hosted on the BoS Knowledge Portal at ICAI website.

     
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