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

the presentation of deferred taxes on Thulani's financial statements, Which of the following is correct

about the presentation of deferred tax assets and liabilities under IFRS?

A$.$ All noncurrent deferred tax assets are netted against noncurrent deferred tax liabilities

B$.$ Deferred tax assets are netted against deferred tax liabilities if they relate to the same taxing

authority

C$.$ Current deferred tax assets are netted against current deferred tax liabilities

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