Which Statement Is True

Which statement is true?

A) IAS 12 states the following: Deferred tax assets and liabilities shall be discounted.
B) Enterprises are expected to keep very detailed scheduling of the timing of the reversal of each temporary difference.
C) To permit, but not require discounting would result in deferred tax assets and liabilities which would be comparable between entities.
D) The rationale for not discounting is based on considerations of costs and benefits as well as comparability among enterprises.