deferred tax on surplus on revaluation of FA

[kashif_0014]

i m sorry i dint read your assumption of reducing balance method thats y got wrong figure of incremental dep..

i had already read those para of IAS 12 but was not able to understand y it is not a permanent difference. what i understood from those para was that while transfering incremental dep from revaluation surplus account to retained earning, its transferred net of deferred tax.

anyhow i would look up at other sources for clarification.

thanks for replying sir !