Under IFRS, How Are Deferred Tax Asset and Liability Accounts

Under IFRS, how are deferred tax asset and liability accounts presented on the statement of financial position?

A) They must be segregated into current and noncurrent items.
B) They must be shown as noncurrent assets or liabilities.
C) They must be shown as current assets or liabilities.
D) They must be reported as a reduction of the related asset or liability accounts.