IAS 1

Dear sir,

I was practicing Kaplan example question regarding IAS 1. It has provided some data and in this data there is income tax (remaining balance from previous year) of 10. The income tax for current year is 135.

In solution in SOPL, they have charged 135 + 10 as a total tax. In SOFP they have taken only 135 as current liability.

My question is that why they have included 135 + 10 in the current year’s tax. Don’t you think that previous year’s tax expense would have already been charged to previous year SOPL? So in this we are double charging to SOPL if we take this 10 in current year’s tax?