CERTYNEX IFRS ACADEMY

Which of these items may be among the components of tax expense disclosed in the note?

The adjustment, recognised in 20X5, of current tax for 20X4.

Deferred tax relating to a revaluation recognised in other comprehensive income.

Deferred tax relating to the cut in the tax rate enacted during the year.

Deferred tax expense arising from the write-down of a deferred tax asset.

Value added tax collected on the year's sales.