The profit on a finance lease transaction for lessors who are manufacturers or dealers

should *
1 point

Not be recognized separately from finance income

Be recognized in the normal way on the transaction
Only be recognized at the end of the lease term
Be allowed on a straight-line basis over the life of the lease

All of the following must be disclosed separately, except *

1 point

The aggregate amount of current and deferred tax relating to items recognized directly in equity.
Analysis of the beginning and ending balance of deferred tax asset and deferred tax liability.
The applicable tax rate, th6666e basis on which the tax rate is applied and explanation for any
change in tax rate.
The tax bases of all items on which deferred tax has been calculated.