Laurvorn changes policy in 2025 and presents 2025 and 2024. The new policy would have increased profit before tax by 12,000 in 2022 and by 18,000 in 2023 (tax effect ignored, case assumption). What adjustment should be made to equity at 1 January 2024?
- Effect of the policy on 2022
- 12,000
- Effect of the policy on 2023
- 18,000