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Which of the following represents a difference in the classification of current liabilities between IFRS and U.S. GAAP? A. Refinanced short-term debt B. Amounts payable

Which of the following represents a difference in the classification of current liabilities between IFRS and U.S. GAAP?

A. Refinanced short-term debt 

B. Amounts payable on demand due to violation of debt covenants 

C. Bank overdrafts

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