An entity discloses the following statements in its financial statements as at 31 December 20X1. Which statement is NOT a disclosure requirement under IAS 12?
- Deferred tax assets were not recognized for deductible temporary differences in the amount of 3,330, with an expiry date in year 20X7, for the year ended 31 December 20X1.
- The tax expense for the year ended 31 December 20X1 of 950 related to revenue generated during the year
- aggregate current tax of 1,900 and deferred tax of 2,800 relating to items charged or credited to equity.
- The deferred tax expense for the year ended 31 December 20X1 of 240 relating to a change in the tax rate.