Which of the following statements is not true?

Cash and eash equiralents ane the first items reported under "Current assets"

b$.$ Dosclosures related to weelvables are reported in the financial statement notes.

c$.$ All recerabies that are expected to be realired in cash bejond $265$ days are reported in the "Noncurrese assets" section

d$.$ Current assets are normally reported in order of their liquidity$-$