Under IAS 12 Incomes Taxes, Deferred Tax Assets and Liabilities

Multiple Choice

Under IAS 12 Incomes Taxes, deferred tax assets and liabilities are measured at the tax rates that:

A) applied at the beginning of the reporting period;
B) at the end of the reporting period;
C) at the rates that prevail at the reporting date;
D) are expected to apply when the asset is realised or the liability is settled.