Which of the Following Disclosures Are Optional Under IAS 12

Multiple Choice

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.