Which of the following statements regarding the presentation and disclosure of deferred taxes under IFRS is true?

Question 20 options:

a)	Deferred tax assets and liabilities must be presented as current.

b)	An entity cannot net a deferred tax liability against a deferred tax asset.

c)	Current tax expense and deferred tax expense due to temporary differences must be disclosed.

d)	Income tax related to continuing and discontinued operations can be netted.