Determining statement of financial position

Question

Companies that follow IFRS to prepare a statement of financial position generally use the following order of classification:

(a) current assets, current liabilities, noncurrent assets, noncurrent liabilities, equity.

(b) noncurrent assets, noncurrent liabilities, current assets, current liabilities, equity.

(c) noncurrent assets, current assets, equity, noncurrent liabilities, current liabilities.

(d) equity, noncurrent assets, current assets, noncurrent liabilities, current liabilities