Kamsky Inc., which follows IFRS, had the following balances and amounts appear on its comparative financial statements at year end:

(a) Calculate income taxes paid in 2017 and discuss the related disclosure requirements under IFRS, if any.
(b) If Kamsky followed ASPE instead of IFRS, would the disclosure requirements for income taxes paid be any different?

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Dec. 31, 2017 $1,200 300 1,950 2,500 (600) Dec. 31, 2016 $1,400 Income taxes payable Deferred tax asset Deferred tax liability Income tax expense Deferred tax benefit 1,600 2,100 (200)