Which of the following statements is false as per the International Financial Reporting Standards? Multiple Choice Liabilities maturing within the coming year are classified as long-term If refinancing is completed before the issuance date of the financial statements. OPP&E can be comid or other historical cost or revalued amount less accumulated depreciation and impairment, Interests received and dividende receved are classified as either the operating cosh flows or investing cash flows Bank overdrafts are allowed to be offset against other cash accounts