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。
讨论下,个人觉得这道题老师们的解读不太对,题面说的是Tax of income,字面意思应该是收入相关的税收,那应该是按照IFRS的要求,根据operating CF income、Investment CF income和financial CF income的角度分列。而且从选项也可以看出来,考的是IFRS和US GAAP的区别,又不是考的disclosure在附录或者CFS的区别。所以应该选IFRS才对吧?