The pre-tax effects of a new policy adopted in 2025 by Flinade would have been a decrease in profit of 7,000 in 2021, 9,000 in 2022 and 11,000 in 2023. Flinade presents 2025 and 2024 (tax effect ignored, case assumption). What decrease should be made to opening equity of the earliest period presented?
- 2021 decrease
- 7,000
- 2022 decrease
- 9,000
- 2023 decrease
- 11,000