Opentuition -Divisional performance measurement – Example 5

Hello everyone,
One thing boggling my mind as looking at example 5 of mentioned Divisional performance measurement in Opentuition notes.
Can someone explain me why correction to EVA incurred in year 2013 are done to Profit and Loss statement in the year the are incurred whilst to the Balance Sheet next year 2014?
The BPP material shows corrections are done in the year they occur.
Many thanks for help!