Which of the following statements regarding the disclosure of deferred taxes in a company’ s balance sheet is most accurate（）

A. There should be a combined disclosure of all deferred tax assets and liablities.  

B. With respect to deferred tax assets, current or noncurrent classification is based on the classification of the underlying liability.  

C. Current deferred tax liability, current deferred tax asset, noncurrent deferred tax liability and noncurrent deferred tax asset are each disclosed separately.