Which of the following disclosures are optional under IAS 12?
A) the major components of income tax expense;
B) the aggregate current tax or deferred tax that arises relating to items that are charged or credited directly to equity;
C) the amount of deductible temporary differences and unused tax losses, for which no deferred tax asset is recognised in the statement of financial position;
D) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis of calculating the applicable tax rate.

Question

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The Answer of Which of the following disclosures are optional under IAS 12?
A) the major components of income tax expense;
B) the aggregate current tax or deferred tax that arises relating to items that are charged or credited directly to equity;
C) the amount of deductible temporary differences and unused tax losses, for which no deferred tax asset is recognised in the statement of financial position;
D) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis of calculating the applicable tax rate.

Which of the Following Disclosures Are Optional Under IAS 12