IFRS Requires All of the Following When Classifying Receivables Except

IFRS requires all of the following when classifying receivables except

A) Indicate the receivables classified as current and non-current in the statement of financial position.
B) Disclose any receivables pledged as collateral.
C) Disclose all significant concentrations of credit risk arising from receivables.
D) All of these answer choices are required by IFRS when classifying receivables.