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:
$\begin{array}{|l|l|}\hline {\text { Item }} &{\text { Presentation and Disclosure }} \\\hline \text { Income Tax Expense } & \\\hline \text { Composition of Income Tax } & \\\text { Expense } & \\\hline \text { Taxes on discontinued } & \\\text { operations } & \\\hline \text { Comprehensive income } & \\\hline \text { Permanent Differences } & \\\hline \text { Offsetting } & \\\hline \text { Different jurisdiction and } & \\\text { component entities } & \\\hline \text { According to source } & \\\hline \text { Tax losses carried forward } & \\\hline\end{array}$

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Definitions:

Hypergeometric Probability

The probability of a certain number of successes in draws from a finite population without replacement, where each draw can result in a success or a failure.

Continuous Probability

The probability of outcomes in a continuous range of values rather than discrete outcomes.

Hypergeometric Formula

A statistical formula used to calculate probabilities without replacement for finite populations.

Without Replacement

A sampling method where each selected unit is not returned to the population before the next draw.