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given bad debt of 17,500 in the trial balance and in additional information (Allowance for doubtful debt is to increase to 19,080
in IAS 1 - Presentation of Financial Statements by

1 Answer

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Bad debt and doubtful debts are different, If your TB has bad debts that means you have written ff the debtor from your books. (Dr. Bad debt and Cr. Debtor). But in the case of doubtful debts, debtor is not written off but a provision is created (Dr. Bad debt Cr. Provision for bad debts).
so will the provision appear in the statement of profit or loss and comprehensive income account?
Provision (cr.) will appear in the balance sheet. P&L will have the expense in both cases.