Lyrelle presents 2025 and 2024. It discovers that depreciation of 30,000 for 2023 and of 30,000 for 2024 was not recognised; the correction gives rise to a deferred tax effect at a rate of 25 % (case data). Compute the net decrease in equity at 1 January 2024 and in restated 2024 profit.
- Omitted 2023 depreciation
- 30,000
- Omitted 2024 depreciation
- 30,000
- Tax rate
- 25 %