Which of the Following Disclosures Are 'Optional' Under AASB 112

question 15

Multiple Choice

Which of the following disclosures are 'optional' under AASB 112?

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

---

Definitions:

African-American Parents

Refers to mothers and fathers within the African-American community, focusing on their roles, challenges, and experiences in parenting.

European-American

An individual whose ancestors originated from Europe, often used in sociological and demographic studies to describe ethnic or racial identity in the United States.

Normal Childhood

A period of growth and development experienced by most children that encompasses physical, mental, emotional, and social milestones considered typical for certain age ranges.

ADHD

Attention Deficit Hyperactivity Disorder, a neurodevelopmental disorder characterized by persistent patterns of inattention and/or hyperactivity-impulsivity that interfere with functioning or development.