For a Balance Sheet, Which of the Following Statements Most

For a balance sheet, which of the following statements most accurately describes the requirements of AASB 101 in respect of tax assets and liabilities?

A) for non-current liabilities, both the liability for current tax and deferred tax liabilities are required
B) for current liabilities, both the liability for current tax and deferred tax liabilities are required
C) the current-asset and non-current liability for deferred tax are required
D) all tax assets and all tax liabilities are classified as non-current