Under IFRS, How Are Deferred Tax Asset and Liability Accounts

Under IFRS, how are deferred tax asset and liability accounts presented on the SFP?

A) They must be segregated into current and non-current items.
B) They must be shown as non-current 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.