When it comes to the balance sheet, which one of the following is true under IFRS?

Select one:

a$.$ Liabilities are usually presented before shareholders$$ equity.

b$.$ Listing order is not specified, but companies adopting IFRS tend to list items from least liquid to most liquid.

c$.$ None of the choices listed

d$.$ Retained earnings and accumulated other comprehensive income $($reserves$)$ are not reported separately.