Summarize the Rules Covering Presentation and Disclosure of the Following

question 3

Essay

Summarize the rules covering presentation and disclosure of the following items according to IFRS using the following template:
$\begin{array}{|l|l|}\hline {\text { Item }} &{\text { Presentation and Disclosure }} \\\hline \text { Income Tax Expense } & \\\hline \text { Composition of Income Tax } & \\\text { Expense } & \\\hline \text { Taxes on discontinued } & \\\text { operations } & \\\hline \text { Comprehensive income } & \\\hline \text { Permanent Differences } & \\\hline \text { Offsetting } & \\\hline \text { Different jurisdiction and } & \\\text { component entities } & \\\hline \text { According to source } & \\\hline \text { Tax losses carried forward } & \\\hline\end{array}$