Canadian Companies Following International Financial Reporting Standards (IFRS)are Required to Classify

Canadian companies following International Financial Reporting Standards (IFRS) are required to classify their balance sheets:

A) on the equity and liability side in the order of equity, long-term liabilities, current liabilities.
B) on the asset side long-term assets followed by current assets.
C) in the same manner as ASPE.
D) using IFRS presentation or the traditional presentation.