问一道题：NO.PZ2016012101000095
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。
