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Which of the Following Is True About Reporting Cash Under

Question 34

Multiple Choice

Which of the following is true about reporting cash under IFRS?


A) Cash accounts include loans made to customers, but not to related parties.
B) Overdrafts typically cannot be offset against positive balance in other cash accounts on the balance sheet.
C) Cash overdrafts are not allowed.
D) Overdrafts typically are not shown as current liabilities on the balance sheet.

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