he issue is how should deferred tax assets and deferred tax liabilities be disclosed in the balance sheet of a company. In case of a company, deferred tax assets should be disclosed on the face of the balance sheetseparately afterthe head ‘Investments’ and deferred tax liabilities should be disclosed on the face of the balance sheetseparately after the head ‘Unsecured Loans’. | Accounting Standards Interpretations 7: Disclosure of deferred tax assets and deferred tax liabilities in the balance sheet of a company
