In the case of a bank overdraft:

(a) GAAP typically includes the amount in cash and cash equivalents.

(b) IFRS typically includes the amount in cash equivalents but not in cash.

(c) GAAP typically treats the overdraft as a liability, and reports the amount in the fi nancing section of the statement of cash fl ows.

(d) IFRS typically treats the overdraft as a liability, and reports the amount in the investing section of the statement of cash fl ows.