IAS 8 - Correcting Accounting Errors

Поділитися
Вставка
  • Опубліковано 1 січ 2025

КОМЕНТАРІ • 18

  • @Anelisiwe248
    @Anelisiwe248 8 років тому +7

    You are awesome... Thank you...

    • @TabaldiEducation
      @TabaldiEducation  7 років тому

      Thank you for your kind comment. Glad you enjoyed the video
      The Tabaldi Team

  • @sydulislam7995
    @sydulislam7995 4 роки тому +1

    Very easy presentation👍

  • @nimayram6029
    @nimayram6029 7 років тому

    Excellent teaching technique.....thanks a lot.....from Nimai Ram

    • @TabaldiEducation
      @TabaldiEducation  7 років тому

      Hi Nimay, thank you for your positive comment. We are glad you are finding our videos useful and enjoying our teaching techniques. Stay subscribed to our channel for more and feel free to visit our website www.tabaldi.org for our full course tuition support options.

  • @Skhulu
    @Skhulu 7 років тому

    So when doing accounting policy changes we do account for the tax effects because the accounts do not contain errors where we do account for the tax effects? juts want to be sure

  • @grandtylosiansneakers3611
    @grandtylosiansneakers3611 4 роки тому +1

    well explained , Tankie Prof magona

  • @marthadiamond9722
    @marthadiamond9722 9 років тому

    Thank-you for the video. I only have a question regarding the tax consequences. In 20x2 we decreased the deferred tax because of a decrease in the pre-paid expense asset. My question is whether we recognise the fact that the current tax liability will decrease for 20x2 as result of the decrease in profit?

  • @sayefuts
    @sayefuts 9 років тому

    Just wondering if a research cost of $100,000 had been wrongly capitalized as development expenditure in 2012...And the amortization cost in respect of this expenditure has been charged for $10,000/- in 2012 & $20,000/- in 2013.The profit realized in 2013 was $916,000 & Balance of opening retained earning on 2012 was $9,276,000..How will we rectify the error made in 2012..Please help me in this regard..

    • @TabaldiEducation
      @TabaldiEducation  9 років тому +1

      You will need to restate this retrospectively back in to 2012. The easiest way to do this is to reverse the accounting entries you passed (in 2012) - namely the capitalisation as an intangible and related amortisation (under IFRS you should not be amortising unless there is evidence of a useful life?) and then pass the correct entry, namely the expense going to research costs. Hope this helps

    • @TabaldiEducation
      @TabaldiEducation  9 років тому

      tabaldiaccounting And of course the taxation impact must be journalised.... if any in your legislation.

  • @sydulislam7995
    @sydulislam7995 4 роки тому

    Thanks a lot

  • @blessing_m8690
    @blessing_m8690 2 роки тому

    THANK YOU

  • @ericacquah5464
    @ericacquah5464 7 років тому

    That is great lesson

    • @TabaldiEducation
      @TabaldiEducation  7 років тому

      Thank you for your comment Glad you enjoyed the videos
      The Tabaldi Team

  • @artwintsitsitaringa5209
    @artwintsitsitaringa5209 7 років тому +1

    zvinofadza izvi