How many of the following statements, regarding the statement of financial position, are true?

Liabilities are listed in order of how soon they must be repaid.

The categories and format are established and regulated by the International Financial Reporting Standards $($IFRS$).$

Assets are arranged in decreasing order of how quickly they can be turned into cash.

All statements of financial position contain the same categories of assets, liabilities and net worth.

a$.$ One

b$.$ Two

c$.$ Three

d$.$ Four