We provide the bonus provision every month and charge to Income statement and review the liability. If we find that provision of bonus is more than contractual liability then we drop the excess and reduce the staff cost for the month. Is this the right treatment s per IFRS or we should take the reversal amount as an income?

what if bonus amount is charged to income statement in 1st year and after year end and closing of financial, management decide not to pay bonus. In second year, if we drop the reserve, can we still deduct from staff cost or take an other income or comprehensive income