Under ifrs cash and cash equivalents are reported similar


Question: 1. Under IFRS, cash and cash equivalents are reported:

(a) the same as GAAP.

(b) as separate items.

(c) similar to GAAP, except for the reporting of bank overdrafts.

(d) always as the first items in the current assets section.

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Management Theories: Under ifrs cash and cash equivalents are reported similar
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