Hi Last years DTL provision is 2 grand.
This year's Total DTA 1 grand - DTL 2 grand $ = 1000$ DTL. Moment/charge to SPL= OPENING BALANCE - CLOSING BALANCE ie, 2 grand $ - 1 grand = DTL 1grand $ or 1grand + 1grand = 2grand $? Plus, what happens when previous year has a DTA debit and this year a DTA as well after setoff (DTA-DTL= DTA
Txs.