3. the parties must disclose the amount of tax on each of the elements of other comprehensive income, including for the new classification update. Whether a statement of comprehensive income or in the notes to the financial statements by the parties may choose to display individual elements of other comprehensive income balances net of related tax impact, or show the amount before deducting tax effect, and then displays the total amount of the tax, and then displays the total amount of the income taxes associated with the element. The tax must be allocated between items that will not be reclassified into profit or loss later. And the list would be reclassified into profit or loss later.
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