hello, need help with this question with reference ti SFRS(i) as well as explanations too

hi this is the full question, just true or false and need to provide own explanation :)

PARTI Explain clearly with supporting reasons why each of the following statements is TRUE or FALSE 1. Changes in enacted tax rates that do not become effective in the current period affect deferred tax accounts only after the new rates take effect. 2. A loss carry-back creates a deferred tax asset that should be classified as current to the extent that the loss will be recovered in the following year. 3. The tax base of a liability is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. 4. SFRS(1) 1-12 Income Taxes permits, but does not require, the discounting of deferred tax assets and liabilities