Presentation of Comprehensive
Income and amendment to a related
Accounting Standard 8)
There are no specific rules with
regard to the presentation of current
tax and deferred tax, but they are
generally considered to be included in
profit or loss for the period (except for as below).
However, tax effects on items
recorded in other comprehensive
income (i.e. unrealised gains or losses
on securities, gains or losses on
hedges and foreign currency
translation adjustments) are not
included in profit or loss for the period
but are also included in other comprehensive income.