Where in the financial statements should tax on profit for the current period, and unrealised surplus on
revaluation of properties, be separately disclosed?
           Tax on profit for                 Unrealised surplus
           current period                    on revaluation of
                                                     properties
A         Income statement               Income statement
B         Statement of changes        Income statement
                                                      in equity
C         Income statement               Statement of changes
           in equity
D         Statement of changes        Statement of changes
           in equity                              in equity

C