Toller corp. reports in accordance with ifrs. the controller of the company is attempting to prepare the presentation of deferred taxes on toller's financial statements. which of the following is correct about the presentation of deferred tax assets and liabilities under ifrs? a. current deferred tax assets are netted against current deferred tax liabilities. b. all noncurrent deferred tax assets are netted against noncurrent deferred tax liabilities. c. deferred tax assets are never netted against deferred tax liabilities. d. deferred tax assets are netted against deferred tax liabilities if they relate to the same taxing authority.