Question：Which of the following statements about discounting liabilities is true?
A IAS 12 allows, but does not require, discounting of deferred tax liabilities.
B IAS 37 requires discounting of provisions, if the time value of money is material.
C IAS 19 requires discounting of defined benefit pension plan liabilities.
D IAS 12 requires discounting of deferred tax liabilities.
A. A, B and C.
B. B and C.
C. A and C.
D. B, C and D.
The correct answer is:B and C.
IAS 12 prohibits discounting of deferred tax liabilities.
IAS 37 and IAS 19 require discounting (assuming the effect of discounting is material).
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