Thulani Corp. reports in accordance with IFRS. The controller of the company is attempting to prepare the presentation of

deferred tares on Thulanis financial statements. Which of the following is correct about the presentation of deferred tax ansets

and liabilities under IFRS?

A$.$ Deferred tax assets are netted against deferred tax labilities if they relate to the same taxing authonty

B$.$ Current deferred tax assets are netted against current deferred tax labilities

C$.$ All noncurrent deferred tax assets are netted against noncurrent deferred tax labilies

D$.$ Deferred tax assets are never netted against deferred tax labilities