Prior period expenses

Hi

i have the querry about payment of discretionary bonus. in last year, company paid bonus to employees but not provided for Q4 as it was approved and paid after balance sheet date but before approval of accounts by board.

in current year, company has paid the bonus fro Q4 of last year and also provided for it for Q4 in current year which also approved and paid after balance sheet date in line with AS-4 As - Contingencies and Events Occurring After the Balance Sheet Date

Will the bonus paid for last year will be prior period for accounts purpose.

Can company claim the bonus paid for last year in current year return (if shown as priod period item in financial statements) arguing that the actual liability for paying bonus was established in current year as it is descretionary.

Please advise and suggest case laws if any available.

Thanks in advance