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Thank both you, and the question about example 3 in chapter 27 when they say that deferred tax liability is 300*30%=90 and I calculated as 500 less 30 depreciated to revaluation less 20 after revaluation and total is 450, also 800 is depreciated at 34 to 766, then the difference is 316 which is multiplied at 30% with result of deferred tax liability of 94.8
How is right indeed?well, I did it before reading your help. Thank you for answering. And there is another question about example 3 in chapter 13 where I can’t understand anyway the note to cash and cash equiv., i.e. they split the totals of b/f 12000 into 14000of cash and (2000) of bank, the same for total of movements 11400 and total for c/f 23400. But how they do it? The same situation in in example 4. And no hint in answers and video-lectures concerning this
