Jeulbence's published deferred tax liability at 31 December 2024 is 80,000. The new policy, applied retrospectively, increases inventories at that date by 60,000, without changing their tax base; rate of 25 % (case data). What deferred tax liability should be presented as the comparative?
- Published deferred tax liability
- 80,000
- Increase in inventories
- 60,000
- Tax rate
- 25 %