Current liability does not include?

Minority Interest Short term borrowings Provision for income tax Trade Payables

Deferred tax assets and liabilities should be classified under IFRS as

Non-current Current Per the discretion of management Long term assets or liabilities

A Cash flow statement included in the financial statements provides the information on cash flow?

For the financial year/period As at the balance sheet date Accumulated from date of incorporation For the next 12 months

Current liability does not include?

Minority Interest Short term borrowings Provision for income tax Trade Payables

Without a separate legal entity the joint arrangement is a?

Joint operation Joint venture Associate At discretion of management