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