Impact of deferred tax on account of new companies act, 2013

Please Help.!!!

What will be the effect of Deferred tax adjusment on account of transfer of Depreciation/ Amortisation to opening reservers?

Please help which entry from below should i need to account in the books of accounts.

(For those assets whose useful life has been expired) 

Entry No1

Profit and loss (Opening) A/c    Dr

 To Accumulated depreciaiton / Asset A/c

Entry No 2

 Profit and loss (Opening) A/c Dr.

Deferred tax Asset A/c          Dr.

To Accumulated depreciation / Fixed Asset A/c

To Provision for Tax A/c

To Deferred tax (liabilty ) A/c

Entry 3:

(it is upto you :) )

please mark the respective Accounting standard/ regulatory guidance or regulatory update. 

Thanks,

Saran