问题如下：
Cash flows from taxes on income must be separately disclosed under:
选项：
A.IFRS only.
B.US GAAP only.
C.both IFRS and US GAAP.
解释：
C is correct.
Taxes on income are required to be separately disclosed under IFRS and US GAAP. The disclosure may be in the cash flow statement or elsewhere.
解析：不管是国际准则还是美国准则，所得税费都要单独列出来。
讨论下，个人觉得这道题老师们的解读不太对，题面说的是Tax of income，字面意思应该是收入相关的税收，那应该是按照IFRS的要求，根据operating CF income、Investment CF income和financial CF income的角度分列。而且从选项也可以看出来，考的是IFRS和US GAAP的区别，又不是考的disclosure在附录或者CFS的区别。所以应该选IFRS才对吧？
