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D is corrent. IFRS provides that the netting of deferred tax assets and liabilities may only occur if the accounts relate to the same taxing authority and the entity has a legal right to offset the taxes. Therefore, the deferred tax asset of $8,000 and the deferred tax liability of $6,000 related to France may be offset, which results in a $2,000 deferred tax asset. The deferred tax liability of $3,000 related to Germany may not be netted and is shown as a deferred tax liability of $3,000 on the balance sheet.
A is incorrect. IFRS provides that the netting of deferred tax assets and liabilities may only occur if the accounts relate to the same taxing authority and the entity has a legal right to offset the taxes. Therefore, the deferred tax asset of $8,000 and the deferred tax liability of $6,000 related to France may be offset, which results in a $2,000 deferred tax asset. The deferred tax liability of $3,000 related to Germany may not be netted and is shown as a deferred tax liability of $3,000 on the balance sheet. 
B is incorrect. IFRS provides that the netting of deferred tax assets and liabilities may only occur if the accounts relate to the same taxing authority and the entity has a legal right to offset the taxes. Therefore, the deferred tax asset of $8,000 and the deferred tax liability of $6,000 related to France may be offset, which results in a $2,000 deferred tax asset. The deferred tax liability of $3,000 related to Germany may not be netted and is shown as a deferred tax liability of $3,000 on the balance sheet. 
C is incorrect. IFRS provides that the netting of deferred tax assets and liabilities may only occur if the accounts relate to the same taxing authority and the entity has a legal right to offset the taxes. Therefore, the deferred tax asset of $8,000 and the deferred tax liability of $6,000 related to France may be offset, which results in a $2,000 deferred tax asset. The deferred tax liability of $3,000 related to Germany may not be netted and is shown as a deferred tax liability of $3,000 on the balance sheet.