At 1 January 2025, an item of equipment at Brevaine has a carrying amount of 90,000. Its remaining useful life, so far estimated at 6 years, is revised to 5 years (straight-line, no residual value). What amount of the effect of the change on 2025 must be disclosed?
- Carrying amount at 1 January 2025
- 90,000
- Previous remaining life
- 6
- Revised remaining life
- 5