1. Current tax for current and prior periods should, to the extent unpaid, be recognised as a liability.
2. Current tax should be recognized as income or an expense and included in the profit or loss for the period, except to the extent that the tax arises from a transaction or event that is recognised other than in the income statement.
更新1:
另外, 忘記問 : Financial report, 和 Financial reporting, 有何分別 ? report + ing ??
