Answer:
Under IAS 12, current and deferred taxes are measured on the basis of:
rates anticipated when temporary differences reverse.
Explanation:
According to IAS 12, the measurement of the deferred tax assets and deferred tax liabilities are based on the expected tax rate when the underlying asset or liability is recovered or settled. Deferred taxes arise from the temporary or timing differences between the carrying amount of an asset or liability in the financial statement and the tax base.
