Which of the following is true regarding the statement of cash flows under IFRS?

(a) The statement of cash fl ows has two major sections—

operating and non-operating.

(b) The statement of cash fl ows has two major sections—

fi nancing and investing.

(c) The statement of cash fl ows has three major sections—

operating, investing, and fi nancing.

(d) The statement of cash fl ows has three major sections—

operating, non-operating, and fi nancing.