Concord Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2020, that result in the following SFP future income tax accounts:

Deferred tax liability, current		$30,600
Deferred tax asset, current		$49,100
Deferred tax liability, non-current		$91,000
Deferred tax asset, non-current		$26,900

QUESTIONS: A) Indicate how these balances will be presented in Concords December 31, 2020 SFP, assuming that Concord reports under the ASPE future income taxes method. Concord Corporation (Partial) Statement of Financial Position choose the accounting period B) Indicate how these balances will be presented in Concords December 31, 2020 SFP, assuming that Concord follows IFRS for reporting purposes. ConcordCorporation (Partial) Statement of Financial Position choose the accounting period