Both DTLs &DTAs and presented on the balance sheet, not netted.
IFRS: always non-current
GAAP: depending on reversal split into current and non-current

IFRS: revaluation of PP&E and intangibles
Undistributed profits from subsidiaries, associates, and joint ventures
DTL: IFRS recognized if probable recovery
   UD GAAP full revognition reduced by valuation allowance
Tax rates used to measure deferred taxes