Question $3$

An entity recognises a loss on the derivatives designated as cash flow hedges in

the amount of $3,700.$ The loss was recognised in a statement of comprehensive

income. Where should the entity recognise the related deferred tax on the loss

on those derivatives?

In the statement of profit or loss

Either in the statement of profit or loss or in the statement of

comprehensive income

Either in the statement of comprehensive income or in the statement of

changes in equity

In the statement of comprehensive income