Which of the Following Disclosures Are Optional Under AASB 112

question 8

Multiple Choice

Which of the following disclosures are optional under AASB 112?

• 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.

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Definitions:

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