Deferred tax for earlier years

It will be treated as prior period item as per AS - 5.

and the effect of the same need to be separetly disclosed.

Can we Dr. Def tax of all the 5 years in tax expense-def tax, and disclose that def tax includes Rs.___ of earlier years? which is the better way of presentation?

Relevant text of the AS - 5

Para19. Prior period items are normally included in the determination of net

profit or loss for the current period. An alternative approach is to show such

items in the statement of profit and loss after determination of current net

profit or loss. In either case, the objective is to indicate the effect of such

items on the current profit or loss.