Which of the following is true regarding reporting deferred
taxes in financial statements prepared in accordance with IFRS?

Deferred tax assets and liabilities are classified as current
and noncurrent based on their expiration dates.
Deferred tax assets and liabilities may only be classified
as noncurrent.
Deferred tax assets are always netted with deferred tax
liabilities to arrive at one amount presented on the balance
sheet.
Deferred taxes of one jurisdiction are offset against another
jurisdiction in the netting process.