Under IFRS, cash and cash equivalents are reported: (a) the same as GAAP. (b) as separate items.
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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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