Which of the following statements is correct regarding deferred taxes under IFRS?

A. Income tax payable plus or minus the change in deferred income taxes equals income tax expense.

B. The current portion of income tax expense is the amount of change in deferred taxes related to the current period.

C. In computing income tax expense, a company deducts an increase in a deferred tax liability to income tax payable.

D. All of the choices are correct.