Which Statement Concerning the Concept of Cash Adopted by IAS

Which statement concerning the concept of cash adopted by IAS 7/AASB 107 is incorrect?

A) Transfers between items included in the definition of cash and cash equivalents are not reported in the statement of cash flows.
B) As a general rule liquid investments with a term of three month or less, with insignificant risk of changes in value, fall within the definition of cash or cash equivalents.
C) Accounts receivable are generally included in the definition of cash and cash equivalents.
D) Depending on the conditions that apply, a bank overdraft may be treated as a financing activity.