NO.PZ2016012101000095
问题如下:
Cash flows from taxes on income must be separately disclosed under:
选项:
A.IFRS only.
B.US GAAP only.
C.both IFRS and US GAAP.
解释:
C is correct.
Taxes on income are required to be separately disclosed under IFRS and US GAAP. The disclosure may be in the cash flow statement or elsewhere.
解析:不管是国际准则还是美国准则,所得税费都要单独列出来。
老师,可以截个图吗